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yanchao413 2007-12-27 14:42 abandoned property    废弃财产面 abandonment 废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿） abandonment charges    废弃费用 abatement    折扣 abnormal depreciation    特别折旧 above par    超出票面价格 absorbed burden (同applied expenses)    已吸收负荷 absorbed costs    已吸收成本 absorbed declination    已吸收跌价 absorbed expenses (同applied burden)    已吸收费用 absorption    吸收 abstract book    收支撮要薄 abstracts    撮要表 acceptable accounting principle    可岁接受会计原理 acceptable principle    可接受原理 acceptance    承兑；承兑汇票 acceptance maturity record    承兑票据到期记录 acceptance payable    应付承兑票据 acceptance receivable    承竞票据登记薄 accepted accounting principles    已接受会计原理 accepted draft (bills)     已承兑汇票 Accepter     受票人 Accommodation bill; accommodation note (kite); accommodation paper    欠单 Account    帐；帐户；会计科目 Accountability    会计责任 Accountable warrant    责任支出的支付命令（即事前未经审计的支付命令） Accountancy     会计官；会计学；会计工作 Accountant     会计员 Accountant general     会计长；会计主任 Accountant in bankruptcy    破产核算员 Account balanced     结平的帐户 Account bill    帐单 Account books     帐薄 (同books of accounts) Account classification     帐户分类（同classification of accounts） Account current     往来帐 Account form     帐户式 Account form of balance sheet     帐户式资产负债表 Account form of profit and loss statement     帐户式损益表 Account payable     应付未付帐 Account (fiscal) year    会计年度 Account year     帐户年度 Accounting 会计；     会计学 Accounting books    会计薄册 Accounting control    会计统制 Accounting convention    会计惯例 Accounting department    会计部 Accounting documents    会计凭证 Accounting item    会计科目 Accounting machines     会计机器 Accounting on the accrual basis     权责发生会计制 Accounting on the cash basis     现金收付会计制 Accounting organization     会计组织 Accounting period     会计期间 Accounting personnel     会计人员 Accounting practice     会计实务 Accounting principles     会计原理 Accounting procedure     会计程序 Accounting reports     会计报告 Accounting standards     会计准则 Accounting statement     会计报表 Accounting system     会计制度 Accounting theory     会计理论 Accounting unit     会计单位 Accounting year     会计年度 Account of bankruptcy    破产帐 Account of executors    遗产清册 Account of payments     支出表 Account of proceedings     遗产会计报告 Account of receipts     收入表 Account of receipts and payments     收支表 Account of the exchequer    国库帐 Account receivable     应收帐款 Accounts sales     承销清单 Accounts if treasury     公库帐；金库帐 Accounts payable     应付帐款 Accounts payable ledger     应付帐款分类帐；应付帐款分户帐 Accounts payable register     应付帐款登记簿 Accounts receivable     应收帐款 Accounts receivable assigned     应收帐款转让 Accounts receivable discounted     应收帐款内贴现 Accounts receivable ledger     应收帐款分类帐；应收帐款分户帐 Accounts receivable register     应收帐款登记簿 Account title     收户名称；会计科目 Account titles for annual expenditures     岁入科目 Account to give, giving account     支出帐目 Accrual basis     权责应计制；权现发生制；应计制；发生制 Accrued assets     流动资产；应收未收款项 Accrued bond interest     应收未收债券利息 Accrued cumulative dividends     应收未收股利 Accrued depreciation     应摊未摊折旧 Accrued dividends     应计股利 Accrued expenses     应计费用 Accrued income     应计收益 Accrued interest payable     应付应计利息 Accrued interest receivable     应收应计利息 Accounts items     应计项目 Accounts liabilities     流动负责 Accounts payables     应付应计项目 Accounts payroll     应计薪工 Accounts profits     应计利益 Accounts receivables     应收应计项目 Accounts rent     应计租费 Accounts taxes     应计税捐 Accounts wages     应计工资 Accumulated deficit     累积亏绌 Accumulated depreciation     累积折旧 Accumulated dividends     未发累积股利 Accumulated profits     滚存利益；累积利益 Accumulated surplus     滚存盈馀；累积盈馀 Accumulation     累积 Accumulation of discount     折价的累积 Accumulation schedule     累积表 Accumulative sinking fund     累积偿债基金 Accursed items     期前债务 Acquisition cost     取得成本 Active assets     活动资产（指常有本利出入的资产） Active debt     活动债务 Actual partner     普通股东 Actual cost     实际成本 Actual debts     实际债务 Actual depreciation     实际折旧 Actual liabilities     实际负值 Actual value     实际价值 Actual machine     加数机 Additional budget     追加预算 Additional order     添办定货； 增加定货 Additional part of a bill     期票附件 Additional payment     追加支付 Additions     增加固定资产 Additions to property through surplus     由盈馀增加的财产 Adjunct account     附加帐户 Adjusting entries    整理帐 Adjustment account     整理帐目 Adjustment memo     高整凭单 Administration account     管理科目 Administration budget     行政预算 Administration expenses     管理费用 Administration section     管理之部 （分部损益表的一部分） Administrative accounting     管理会计 (为供给管理员管理上所需资料的会计) Administrative expenses    管理费用 Administrator     遗产管理人 Admissible assets     可税资产 Ad valued duty     从价税 Advame freight     预付运费 Advance department     放款部 Advances     预付；垫款 Advances to officers and employees     职工预支 Adventure     短期投机买卖 Adventure accounts     短期投机买卖帐 Advertising expenses (fee)     广告费 Advertising expenses prepaid     预付广告费 Advice note     通知书 Advice of audit     审核通知书 Advice of drawing     支汇票通知书 Affiliated company, affiliated corporation     联络公司 （与持有其股份的公司发生联系的公司） Affiliated interests     联络股权 After – cost     后续成本（指销售后仍须继续支付的成本） After date     发票后 After sight     见票后 Agency     代理；代理处；代理人 Agency accounts     代理帐；代理会计 Agent     代理人 Aggregate balance sheet     合并资产负债表 Aging     分期（指依到期日先后，而将应收帐款分类而言） Agio     货币找换贴水 Agreements     契约 Allied company     联号（业务上合作） All – inclusive income statement     统括性损益表（包括经常及非常损益） Allocation     分配 Allotted annual receipts     岁入分配数 Allotment(s)     股份；分配 Allotments     分配数（此是志指股票、债券等的分配於请求认购人而言） Allotments for annual expenditures     岁出分配数 allowance    津贴；折让；备抵；减免 Allowance for bad debts     备抵坏帐 Allowance for depreciation     备抵折旧 Allowance on     折让准备 Allowance reserve     折让及回扣 Allowances and rebates     折让及回扣 All – purpose balance sheet     通用资产负债表 All – purpose financial statements     通用决算表 Amalgamated balance sheet     合并资产负债表 Amalgamation     创立合并 Amortization     摊销；摊还；折旧 Amortization of premium     溢价的摊销 Amortization     摊销表 Amount     总数 Amount insured     保险金额 Amount of credit side     贷方金额 Amount of financial statement     决算表的分析 Analysis sheet     分析表 Analytical accounting     分析会计；分析会计学 Analytical columns     分析栏 Analytical journal     多栏日记帐 (同columnar journal) Analytical record     分析记录 Analytical statements     分析表 Analytic product     分成的产品 Ancillary revenue     副业收入 Aula appropriation     岁定经费 Annual audit     年度查帐 Annual balance     年终决算表 Annual budgetary surplus or deficit     岁计馀绌 Annual closing     年度决算 Annual expenditure     岁出 Annual receipts     岁入 Annual reckoning     年度计算 Annual report     决算书 Annual report on auditing and inspecting (inspection)     年度审计报告书 Annual revenue     岁入 Annual statement     年度决算表 Annuities     年金 Annuity certain     确定年金 Annuity due     期首年金；即付年金 Annuity method     年年折旧法 Annuity trust account     年付金信托帐 Anticipated profits     预期利益 Anticipated revenue     预计收 Anticipation warrants payable     预计应付支付命令 Locations and allotment book     股份认购及分配薄 Application for shares     认股书 Application of fund statement     资金运用 表 (同statement of application of funds) Applied expenses     已分配费用 Applied manufacturing expenses     已分配制造费用 Applied material handling expenses     已分配材料管理费用 Applied selling and administrative expenses     已分配销售及管理费用 Apportioned charges     摊派费用 Apportionment     分派 Appraisal     估价 Appraisal company     估价公司 Appraisal of plant assets     设备资产的估价 Appraisal surplus     估价盈馀 Appraised value     估定价值 Appraisement     估价（同appraisal） Appreciated value     增涨价值 Appreciation     涨价 Appropriated materials     拨定材料（原料） Appropriated profits     拨定利益 Appropriated surplus    拨定盈馀 Appropriation    拨用；拨款；岁出预算 Appropriation account    盈馀分拨帐 Appropriation allotment    支出分配数；岁出分配数 Appropriation analysis    支出明细表；岁出明细表 Appropriation budget     支出预算；岁出预算 Appropriation encumbrance     支出保留数；岁出保留数 Appropriation ledger     支出预算分类帐 Appropriation section     盈馀分拨之部 Appropriations for additions of property     岁出预算数 Appropriations for repayment of funded debt     偿还债款的拨款 Appropriations from surplus     盈馀的拨用 Approval sales     试销 Approved budget     核定预算；法定预算 Approved budget allotment     核定的分配预算 Arbitrage     套利；套汇买卖 Arbitrage account     国外套汇帐 Arbitrated par     月台票交易比例定价 Arbitrated rate of exchange     汇兑比例价 Arbitration of exchange     汇兑率比例 Arrears     拖欠 Articles of association, articles of incorporation     公司执照；公司章程 Articles of co – partnership     合夥契约 Assembly cost system     装配成本制度 Assembly type of industry     装配式造业 Assessed value     政府估定价值 Assessment     派缴额外股款；摊派捐税；摊派权 Assessment fund     摊派税捐基金 Assessment receipts     摊派税捐收入 Assessment receivable     应收摊派税捐 Assessment rolls     摊派税捐清册 Assessment valuation     摊派税捐估价 Assets     资产 Asset accounts     资产帐户；资产科目 Asset – income ratio     资产收益比率 Asset ratio     资产比率 Asset reserve     资产准备 Assets     资产 Assets and liabilities accounts     资产负债帐户 Assignable indirect charges     可分配间接费用 Assistance accountant     会计助理员 Associated company     联号（业务上联系） Assumed cost, interest, etc     假定成本、利息等 Assumed liabilities     代人承担负债 At par     依照票面价格 At sight, on demand     见票即付 Auction     拍卖；竞卖 To put up for auction     付之拍卖 To sell by auction     拍卖 Auctioneer; endue master     拍卖者 Audit     查帐；审计 Audit certificate     查帐证明书 Audit clerk     查帐助理员 Audit diary     查帐日记 Audited vouchers     应付支付凭单 Audit expense     查帐费用 Audit fee     查帐公费 Auditing officers     审计人员 Audit memorandum     查帐备望录 Audit of expenditures     步出审计 Audit of public loans     公债审计 Audit of public properties     公有财产审计 Audit of returns     决算审计 Audit of treasury     公库审计 Auditor     查帐员 Auditor’s certificate    查帐员证明书 Auditor’s comments     查帐员意见书 Auditor’s liability, auditor’s responsibility     查帐员的责任 Auditor’s report    查帐员报告书 Audit programmed     查帐程序 Audit report    查帐报告书；审查报告 Authorized capital     公称资本 Authority to purchase     委托购卖证 Authorized capital     额定资本 Authorized capital stock     额定股本 Authorized capital stock account     法定股本帐 Authorized mortgage bonds     额定抵押债券 Authorized value     额定价值 Auxiliary accounting unit     附属单位会计 Auxiliary book(s)     补助帐薄 Auxiliary material     补助材料（原料） Auxiliary record     补助记录 Auxiliary unit budget     附属单位预算 Available assets     可用资产 Available balance     可用馀额 Available cash     可用现金 Available income     可用收益；可用收入 Available surplus     可用盈馀 Avail     担保付款 Average     平均数 Average balance    平均馀额；平均差额 Average capital     平均资本 Average cost    平均成本 Average due date    平均到期日 Average earnings    平均业务收益 Average inventory    平均存货 Average investment    平均投资额 Average stock    平均存货 Average unit cost    平均单位成本 Average unit price    平均单价 Average weight    平均重量 Averaging maturity    平均到期日 Averaging of accounts    往来帐平均馀额 Averaging stock    计算平均存货 Back freight     退货运费 Back order     延期交货 Back order memo     延期交货通知单 Bad and doubtful account     呆帐 Ad assets     坏资产 Bad checks     空头支票 Bad debts     坏帐 Balance (balance amount)     馀额；差额 Balance account     结算帐户 Balance book     分类帐馀额薄；分类帐差额簿 Balance brought forward     馀额（差额）承前 Balance brought for ward from last year     上年馀额 Balance carried down     移后页 Balance form of profit and loss statement     帐户式损益表（同 account form of profit and loss statement） Balance forward     馀额移后 Balance in our favor     我方受益 Balance in your favor     你方受益 Balance of account     差额 Balance of stock system    永续盘存制（同perpetual inventory system） Balance of stores records     存料馀额记录 Balance of trade    贸易差额；进出口货相差数 Balance sheet accounts    资产负债表；货借对照表 Balance sheet accounts    资产负债表帐户 Balance sheet analysis    资产负债表分析 Balance sheet date    资产负债表日期；结帐日 Balance sheet for all purposes     通用资产负负表 (同all – purpose balance sheet) Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表 Balance sheet – income sheet ratios     资产负债与损益比率 Balance sheet ratios     资产负债比率 Balance ticket     决算单 Balancing account     平衡帐户 Balancing ledger     馀额栏式分类帐 Ballots     不记名票 Bank account(s)     银行往来帐 Bank balance     银行往来馀额 Bank bill, banker’s draft, bank draft, bank paper     银行汇票 Bankbook     银行往来帐折 Bank charges     银行手续费 Bank check     银行支单 Bank commission     银行酬劳金 Bank deposits     银行存款 Bank discount     银行贴现息 Bank draft     银行汇票 Banker’s acceptance     银行承兑；银行承兑汇 Banker’s ratio     汇银行用比率 Banking capital     银行运用资本 Bank loans     银行借款 Bank overdraft     银行透支 Bank reconciliation statement     银行往来调节表 Bank register     银行往来登记簿 Banks, orders (cashiers’ orders)     本票 Bank’s account title     银行会计科目 Bank statement     银行结单 Bank stock     银行资本 Bankruptcy     破产 Bank with whom the credits opened     往来银行 Bargain     买卖合同；议价 Bargain money     定银 To bargain     立卖货约；讲价 To buy at a bargain     订购 To strike a bargain     订定合同 Great bargain     廉价货物 Barter     交易物品 Basic accounting unit     会计单位 Basic price     基价 Basic unit budget     单位预算 Bearer bonds     无记名债券 Bearer check     执票人支票；来人支票 Bearer stock     无记名股份 Bearer stock certificate     无记名股票 Beginning inventory     期初存货 Below par     低於票面价格 Beneficiary     受益人 Benefit fund reserve     职工福利基金准备 Betterment order     添改自用资产通知单 Bid     出价 Bidder     出价者；竞卖人 Bid sheet     投票人名单 Bill    票据；帐单；汇票 Bill at sight; demand bill (draft)     即期票据 Bill for a term; period bill     兑换期票 Billing     开发票 Bill market     汇兑市面 Bill of credit     付银通知书 Bill of exchange     汇票 Bill of lading     提单 Bill of material     规定用料单 Bill of parcels; bill     发票 Bill and accounts payable with terms     期付款项 Bills and accounts receivable     期收款项 Bills book (register)     票据薄（同notes book） Bills discounted     票据贴现（同notes discounted） Bills discounted with collateral securities     附担保票据贴现 Bills payable     应付票据（同notes payable） Bills rediscounted     应收票据（同notes receivable） Bills rediscounted     票据再贴现 Bills with collateral securities     有抵押品之票据 Bill to bearer     不记名票据 Bill to order     须签字盖章照付之票据 Binding ledger     装订式分类帐 Bi – statement ratios     两表比率 Blank check     空白支票 Blank endorsement     空白背书；不记名背书 Blotter     日流草帐 Board of directors’     董事会 Boiler room expenses     锅炉间费用 Bond certificate     债券 Bond coupons     债券息票 Bond discounts     债券折价 Bond discounts and expenses     债券折价及费用 Bond discounts unamortized     未摊销债券折价 Bond dividends     公司债股利 Bonded depts.     债券债务 Bond funds     债券基金；公债基金 Bondholders     持券人 Bond indentures     债券信托契约 Bond interest     债券利息 Bond investment     债券投资 Bond notes     债券式票据 Bond premium     债券溢价 Bond register     债券登记簿 Bonds     债券；公司债；公债 Bonds authorized     额定公债 Bonds issued     已发债券 Bonds outstanding     现负公司公司债 Bonds payable     应付公司债 Bond subscriptions     认缴债券；债券认购书 Bond tables     债券表 Bonus     奖金；红利 Bonus account     红利帐目 Bonus bond     红利公司债 Bonus stock     红股 Book cost     帐面成本 Book debts     帐面债务 Book entry     帐面记录 Bookings     未交定货 Book inventory     帐面存货 Bookkeeper    薄雇员；记帐员 Bookkeeping     薄记；薄记学 Bookkeeping by card system     卡片式薄记制 Bookkeeping by single entry     单式薄记 Bookkeeping of bank     银行薄记 Bookkeeping system     薄记制度 Bookkeeping transactions     薄记交易；薄记事项 Book loss     帐面损失 Book of estimates     概算书 Book of final entry     终结帐薄；结帐记录 Book of first record     原始帐薄 Book of original documents for payments     支出凭证薄 Book of original documents for receipts     收入凭证簿 Book of original entry (entries)     原始帐簿 Book of secondary entry     转记帐簿 Book profits     帐面利益 Books of accounts     帐簿 Books of records     记录簿 Books surplus     帐面盈馀；公开盈馀 Book value     帐面价值 Borrowed capital     借入资本 Boston ledger     波士顿式分类帐 Bought book; purchase daybook; bought journal     进货簿 Bought ledger     进货分类帐 Bought note     卖货据；卖货单 Bounty     奖励金 Branch     支店；分店 Branch accounts     支店（分店）帐户 Branch cash account     支店（分店）现金帐户 Branch consignments (shipments)     寄交支店（分店）货物 Branch control account     支店（分店）统制帐户 Branch ledger     支店（分店）分类帐 Branch ledger     分店总帐 Branch office general account     支店往来帐户 Branch office report     支店报告 Brand; chop     商标；圆记 Break – even point     营业损益两平点 Break – up value     拆卸价值 Broker 经纪人    Brokerage     佣金、手续费 Brokerage expenses     佣金费用 Brought     承前 Brought forward     承前页 Brought forward account     前期滚结帐目 Budget     预算 Budget accounts     预算帐户 Budget allotment     分配预算 Budget allowance     预备金 Budgetary deficit     预算亏绌 Budget control     预算统制 Budget enforcement     预算执行 Budget estimation     概算 Budget for annual receipts     岁入预算 Budget for expenditures     岁出预算 Budget for local government     地方预算 Budget – making     预算的编制 Budget message     预算申请书 Budget procedure     预算程序 Budget reserve     预备金 Budget statements     预算表 Budget system     预算制度 Budget year     预算年度 Building expenses     房屋费用 Building fund reserve     建筑基金准备 Building service     房屋服务费用 Burden     负荷；制造费用 Burden appointment    负荷分配；制造费用分配 Burden – credit account    已分配负荷（制造费用）帐户 Burden distribution     负荷分配 Burden – in – process     在制负荷（同manufacturing expenses – in – process） Burden rates     负荷分配 Business     营业商业；业务 Carry on business, to     营业 Establish a business, to     创业 Give up a business, to     停业；歇业 Set up a business to     开业 Shut up a business to     停止营业 Start a business to    开始 Wind up (one-s) business to     闭业；关店 Business accountancy     商事会计 Business day     营业日 Business enterprise     企业 Business hours     营业时间 Business papers     商用单据；商业票据 Business reports     营业报告 Business tax, sale tax     营业税；销售税 Business transaction     会计事项 (同transaction) Business year; financial year     会计年度；财政年度 Buying agent     办货代理人 Buying cost     购入原价 Buying expenses     购买费用 Buying out an interest     购出股份 Buying quota     购买预计额 Buying rate; buying price     买价 Buying requisition     购买请求单 By – laws     公司章程 By – product recoveries     副产品抵偿数（指副产品对正产品成本的抵偿数） By – products     副产品 By  - products sales     副产品销售 C.A.; chartered accountant     会计师 Call     催缴股款通知书 Call book     催缴股款薄 Call loans     通知放款 Call loans secured     活期抵押放款 Calls in arrears     延付催缴股款 Call up capital     已催缴股本（包括已收及催缴未收的股本） Cancelled check     柱销支票；付讫支付 Capacity expenses     （生产）能量费用 Capital    资本 Capital account     资本帐户 Capital account balance sheet     固定资产负债表 Capital adjustment account     资本调整帐户 Capital assets     资本资产 Capital charges     资本支出（同capital expenditures） Capital deficit     资本亏绌 Capital expenditures     资本支出 Capital expenditure account     资本支出帐 Capital expense     集资费用 Capital fund     资本基金 Capital gains     资本利益 Capital income     资本收益 Capitalization     资本总额；资本化（指利益的资本化） Capitalization of interests     滚利作本 Capitalized expenses     资本化的费用 Capitalized profits     资本化的利益 Capitalized value     资本化的价值 Capital liabilities     资本负债（同funded debts） Capital transfer     资本转移 Capital losses     资本损失 Capital outlays     资本支出 Capital profits     资本利益 Capital receipts    资本收入 Capital returned to stock – holders in dividends     摊还股本 Capital revenue     资本收益（同capital income） Capital stock     股本帐 Capital stock authorized     额定股本 Capital stock certificate     股票 （同certificate of stock） Capital stock common     普通股本 Capital stock outstanding     现发股本 Capital stock – preferred     优先股本 Capital stock subscribed     已认股本 Capital stock subscriptions     认缴股本 Capital surplus     资本盈利 Capital uncalled     未收资本 Caption of account     会计科目 Card ledger     卡片式分类帐 Card of account     分类帐目录 Carriage     搬运费 Carriage paid     运费付讫 Carried forward     接后 Carried over     过次页 Carrying charges     置存资产费用 Carrying charges     储存支出（指存货而言） Carrying cost     储存成本（指存货而言） Carrying value     储存价值（指存货而言） Cartage – in     购货车力 Cartage – out     销货车力 Cash     现金、现款 Cash account     现金帐户 Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率 Cash assets     现金资产（包括现金、银行往来、运送现金等项目） Cash audit     现金审计 Cash balance     现金馀额 Cash basis     现金基础；收付实现基础 V before delivery     现金交货 Cash bonus     现金红利 Cash book     现金薄；现金收付薄；现金帐 Cash budget     现金预算 Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言） Cash Cr.     现金付出 Cash credit     保证放款；活期信用放款 Cash credit slip     现金支出传票 Cash day; pay day     付款日 Cash debit slip     现金收伟票 Cash disbursements     现金付出 Cash disbursements journal     现金付出日记帐 Cash discount     现金折扣 Cash dividends     现金股利 Cash Dr.     现金收入 Cash held in foreign countries     存国外现金 Cashier     收支员；出纳员 Cashier’s check     本票 Cash in bank Cash in closed banks     倒闭银行存款 Cash in deposit     存银行现金 Cashing check     兑现支票 Cash in transit     在运现金 Cash in treasury     库存现金 Cash journal     现金日记帐；现金薄 Cash journal day book     现金日记帐 Cash on arrival     货到付现 Cash on bank     银行存款 Cash on delivery     现款交货 Cash on hand     手存现金 Cash on book     现金支出薄 Cash payment journal     现金付出日记帐 Cash payments     现金支付 Cash payments book     现金付出薄 Cash purchase     现购 Cash receipts     现金收入 Cash receits book     现金收入薄 Cash receipts journal     现金收入日记帐 Cash remittance note     解款单 Cash reserve     现金储蓄 Cash sale invoice     现售发票；；现销发票 Cash sales     现售；现销 Cash sales book     现售薄；现销薄 Cash settlement     现结 Cash short and over     现金清偿基金 Cash slip     现金传票 Cash surrender value (of life insurance)     保险积存金 Cash tickets     现售票；现销票 Casual audit     临时审计 Catalogue     目录 Center – ruled ledger     中栏分类帐（即设金额栏於帐户的中间） Certain annuity     确定年金 Certificate book     股票薄 Certificate deposit     证券存款 Certificate of balance sheet     资产负债表证明书 Certificate of completion of handling over charge     交代证明书 Certificate of deposit     存款证；存款单折 Certificate of indebtedness     借据 Certificate of origin     原货凭单 Certificate of stock     股票 Certified accounts     会计师证明的帐目 Certified balance sheet     会计师证明的资产负债表 Certified check     保付支票 Certifying bank     付款保证银行 C.F. invoice    货价及运费发票 C.F. price    货价及运费价格 Change funds     找换金 Charge and discharge statement    资金运用表 Charge and discharge statement as to income    遗益收支表 Charge and discharge statement as to principal     遗本收益表 Charge for use     使用费 Charge off     剔除 Charges     费用；借项 Charges against revenue     营业（业入）支出 Charge sales     赊售、赊销 Charges for remittances, transfers. etc.     汇水 Charges forward     费用先付 Charge side     贷方 Charge tickets     赊购发票；赊销发票 Charge to capital     资本支出 Charge to income     营业（业入）支出 Charter     执照 Chartered accountant     会计师 Charter of concession     特许证 Chattel mortgage     动产抵押 Chattels     动产 Check     支票 Checkbook     支票薄 Checkbook stubs     支票存根薄 Check collection     支票兑取 Check collector     支票兑取人 Check holder     持票人 Check mark     核对符号；柱销记号 Check register     支票登记薄 Checking accounts     核对帐目 Check to bearer     不记名支票 Check to order     记名支票 Cheque     支票 Chequebook     支票薄 Chief accountant     会计主任 Chronological books     序时帐薄 Chronological record     序时记录 Circulating assets    流动资产 Circulating capital     流动资本 Circulating liabilities     流动负债 Circulation cost     流动费用 Claimant’s ledger     债权人分户帐 Claim for additional securities     追加 Claims     债权 Class cost system     分类成本制度 Classification manual     帐户分类说明 Classification for accounts     帐户分类；会计科目分类 Classified trial balance     分类试算表 Clean bill     信用用据 Clean draft     普通汇票 Clearance sale     售低货 Clearing account     暂记待结转帐目 Clearinghouse     票据交换所 Clerical error(s)     记录错误；误毕 Client     委托人 Client ledger     委托人分户帐 “Close “ corporation     股份不公开公司（即不公开招股的公司） Closed account     已结帐户 Closed mortgage     限额抵押 Closing     结算 Closing accounts     结帐 Closing balance     期终馀额；期终差额 Closing entries     结帐记录 Closing entry     结帐分录 Closing the book(s)     结帐 Co – insurance     共同保险 C.O.D.; cash on delivery     交货收款 Code number     标号数码 Codicil     遗嘱更改 C.O.D. sales     交货收款销售 Collateral loans     证券担保放款 Collateral note     附带期票 Collateral security     附属担保品 Collateral trust bonds     证券担保信托公司公司债 Collection     徵收；收帐 Collection charges     代收票据费 Collection expenses     收帐费用 Collection fees     代收票据费 Collections receivable for customer     未收代付款 Collective account     统经帐户 Collector; bill collector     收帐人 Collusion     串同舞弊 Columnar analysis (columnar analysis sheet)     多栏分析表 Columnar books     多栏帐薄 Columnar journed     多栏日记薄 Columnar records     多栏记录 Columnar work sheet     多栏计算表 Combined cost and general ledger     联合成本及普通分类帐 Combined journal and ledger     联合日记分类帐 Combined statement     联合决算表 Commercial bills     商业票据 Commercial bookkeeping     商业薄记 Commercial capital     商业资本 Commercial credits     商业信用款 Commercial invoice     商业发票 Commercial discount     商业折扣；商业贴现 Commercial letters of credit     商业信用证 Commercial museum     商品陈列所 Commercial organization and customhouse     商业机关及税关 Commercial paper     商业票据 Commercial profit     商业利益 Commercial register     商业登记薄 Commercial registration     商业登记 Commercial transaction     买卖；贸易 Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商 Commission(s)     佣金；手续费 Commission agency     代理贸易 Commission agent     贸易代理人 Commission broker     经纪人 Commission for collection     收帐佣金 Commission merchant     代售商 Commission sale; consignment sale     委托贩卖 Common cost     共同成本 Common dollar    等值货币 Common stock     普通股 Community     共同收益 Companies     公司财产 Company     公司 Company law     公司法 Company limited by guarantee     保证有限公司 Company limited by shares     股份有限公司（同corporation; joint stock company, limited） Company’s act     公司法（同law of corporation） Comparative balance sheet     比较资产负债表 Comparative budget and actual balance sheet     预算与实际资产负债比较表 Comparative budget and actual income sheet     预算与实际损益比较表 Comparative cost sheet     比较成本表 Comparative income account     比较损益表 Comparative operating statement     比较营业表 Comparative profit and loss statement     比较损益表 Comparative statement of actual and estimate profit and loss 实际及预计损益比较表 Comparative statement of cost per productive hour     生产小时成本比较表 Comparative statement of monthly cost per productive hour 生产小时每月成本比较表 Comparative statement of monthly operative cost per unit 工作单位每月成本比较表 Comparative statement of operation cost     动作成本比较表；工作成本比较表 Comparative statement of order costs     分批成本比较表 Comparative statement of product costs     产品成本比较表 Comparison sheet     比较用表 Compensation insurance     职工赔偿保险 Compensatory errors     抵销错误 （同offsetting errors） Compiling costs     集成本资料 Complete audit     全部审计 Complete cost     总成本 Complete detailed audit     全部详细审计 Completion report     完工报单 Composite balance sheet     综合资产负债表 Composite income sheet     综合损益表 Composite life     平均年龄 Composite percentage statement     综合百分率决算表 Composite rate     混合率（用於折旧的摊提或负荷的分配） Composite ratio     综合比率 Composite turnover     综合周转数 Composition depreciation     综合折旧 Compound arbitrated rate     联合汇兑价率 Compound arbitration     重复汇兑（即两国以上之汇兑） Compound interest     复利 Compound journal entry     多项分录式 Condensed balance sheet     简明资产负债表 Condition     品质 Condition of affaire     清算资产负债表（同statement of affaire） Conditional endorsement     条件背书 Conditional sales     附条件销售 Confidential clerk     秘书 Confirmation     询证 Confirmation request     请证 Consigned goods     寄销品 Consignee     承销人 Consignment     寄销；寄销品 Consignment expenses     寄销费用 Consignment goods     寄销品 Consignment – in (inward)     承销；承销品 Consignment – out (outward     寄销；寄销品 Consignment profit and loss     寄销损益 Consignment records     寄销记录；寄销记录 Consignment sales     寄销品销售；寄销品销售 Consignor     寄销人 Consignor’s note     寄销通知书 Consolidated balance sheet    合并资产负债表 Consolidated debts     固定债 Consolidated fund service     固定资金 Consolidated income sheets     合并损益表 Consolidated returns     合并收益 Consolidated statement     合并决算表 Consolidated statement of cost of goods sold     合并销货成本表 Consolidated surplus     结合盈馀 Consolidated surplus statement     合并盈馀表 Consolidation     合并 Consolidation by lease     租赁合并 Consolidation by merger     吸收合并 Consolidation by purchase     购买合并 Constant return (retrace)     收益 Constant capital     不变资本 Constant cost     不变成本；固定成本；固定费用 Constant expenses     固定费用 Construction account     建筑帐 Construction work – in – process     在建工程 Constructive accounting     设计会计；设计会计学 Constructive closing     推定结帐 Consumables     消耗品 Consumption     行销；销路 Contingent assets     或有资产 Contingent depreciation     或有折旧 Contingent fund     意外损失基金 Contingent liability     或有负债 Contingent profits     或有利益 Contingent reserve     意外事项准备金（同reserve for contingencies） Continual redemption sinking fund     偿债基金（同sinking fund） Continuing appropriation     继续经费；继续拨款 Continuing cost     继续成本；连续成本（对准备成本而言） Continuous annuity     继续年金 Continuous audit     继续审计 Continuous system of physical inventory     继续盘存制度；继续实地盘存制度 Contra accounts     对销帐户 Contract goods     契约货品 Contract interest     约定利息 Contract note     买卖合同 Contract of insurance     保险契约 Contract of sale     卖契 Contractor     包工者；包造者 Contract rate of interest     约定利率 Contract register     契约登记薄 Contract reserve     契约规定准备 Contract sales     契约销售（销货） Contractual dividend     契约规定股利 Contractual reserve     契约规定准备 Contractual service     杂用支出 Contra entry     对销 Contra valuation account     对销计价帐户 Contributed surplus     捐助盈馀 Contribution     分配 Contribution receipts     捐款收入 Control (controlling) account     统制帐户；统制科目 Controllable costs     可统制成本 Controllable expenses     可统制费用 Controlled accounts     补助帐户；明细帐户 Controlled company     被统制公司 Controlled corporation     被统制公司 Controlling account     统驭帐户 Controlling company (corporation)     统制公司 Controlling interest     统制股权 Controlling record     统制记录 Control of expenses     费用统制 Control of merchandise     商品统制 Conventional accounting     会计惯例 Conventional depreciation     惯例折旧 Conventional form     惯例式（决算表） Conversion     转换 Conversion interval     复利期间 Convertible preferred stock     可换优先股 Corporate bonds     公司债 Corporate surplus     公司盈馀；公债 Corporation     股份有限公司 Corporation by – laws     公司章程 Corpus     遗本（遗产的本金） Correcting entry (correction entries)     改正分录；改正记录 Cost     成本 Cost account     成本会计；工业会计 Cost accountant     成本会计员 Cost accounting     成本会计 Cost accounts     成本帐户 Cost adjustment     成本调整 Cost analysis     成本分析 Cost and freight     货价加运费 Cost audit     成本审计 Cost center     成本中心 Cost classification     成本分类 Cost clerk     成本记录员 Cost department expense     成本部费用 Cost differentials     成本差异 Cost fluctuation     成本变动 Cost – finding     成本计算 Cost formulas     成本公式 Costing (cost finding)     成本计算 Cost, insurance, and freight (C.I.F.)     货价及保险费连运费 Cost, insurance freight and warrisks (C.I.F.W)    到岸价格加兵险 Cost, insurance, freight and commission (C.I.F.C.)     到岸价格加佣金 Cost, insurance, freight and exchange (C.I.F.E.)     到岸价格加兑换费 Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息 Cost journal     成本日记帐 Cost ledger     成本分类帐 Cost less depreciation     成本减折旧 Cost manual     成本会计规程 Cost memo     成本通知单 Cost of by – product sales     副产品销售成本 Cost of floor space     地位成本 Cost of goods manufactured     制成品成本 Cost of goods manufactured and sold     制销货品成本 V of goods sold     销货成本 Cost of labor     人工制造（同labor cost） Cost of (to) manufacture     制造成本 Cost of material     原料成本；材料成本 Cost of operation     运作成本 Cost of printing notes     兑换券制造费 Cost of production     生产成本 Cost of remitting specie     送现费 Cost of reproduction     再生产成本 Cost of sales     销货成本 “Cost or market”     成本或市价 “Cost or market whichever is lower”     成本与市价熟低 Cost period     成本期间 Cost – plus     成本加成 Cost plus a profit     成本加利 Cost plus contract     成本加利契约 Cost price     成本价格 Cost rate per unit     单位成本率 Cost records     成本记录 Cost report     成本报告 Cost sheet     成本单 Cost statement     成本表 Cost summarizing records     成本总记录 Cost system     成本制度 Cost tag     成本标签 Cost to make and sell     制销成本 Cost unit     成本单位 Cost value     成本价值 Cost variance (cost variation)     成本差异 Counterfoil     存根 Counter – sign     副署；会记 Counting-house books     商号帐薄 Coupon     息票；本息票；股利票 Coupon bond     附息票债券 Coupon register     息票登记薄 Coupons payable     应讨债券息票 Covered reserve     提存基金的准备 Covering notes     承担保险书 C.P.A.; certified public accountant     会计师 Credit     贷；贷记；贷项；贷入 Credit amount     赊帐金额 Credit balance     货馀；贷差；结欠 Credit for returned goods     退化减帐 Credit interest     存息 Cost items     贷项 Credit memo     贷项凭单 Credit memo for purchase returns     购买（货）退出通知单 Credit memorandum     贷项通知单 Credit memorandum for sales return     销售（货）退回通知单 Creditor     债权人；债主 Creditor – investor     债权投资人 Creditor of bankruptcy     破产户之债权人 Creditor’s equity     债主权；债主权益 Creditor’s ledger     债权人分户帐 Credit sale(s)     赊卖 Credit side     贷方 Cross – adding     交叉加算 Cross cheque (crossed check)     划线支票 Cross entry     对销记录 Cross – footing     交叉总结 Cross reference     对照 Cumulative capital stock     累积股本（指股利） Cumulative comparison     累积比较 Cumulative dividend     累积股利 Cumulative preferred sock     累各优先股 Cumulative sinking fund     累积偿债基金（同accumulative sinking fund） Currency loan     通货货款 Currency of a bill     兑换票据流通期间 Currency unit     货币本位 Current account     往来帐户 Current account balance sheet     流动资产负债表 Current assets     流动资产 Current expense     日常费用；岁定经费 Current funds     流动基金 Current intangibles     流动虚产 Current investment     流动投资 Current liabilities     流动负债 Current operating income statement     经常营业损益表 Current pass – book     往来折 Current payments     经常性开支 Current profit and loss     经常损益；本期损益 Current ratio     流动比率 Current surplus     本期盈馀 Customary discount    折扣常例；折扣习惯 Customary dues     例定规费 Customers’ account     客户帐户 Customers’ account discounted     客帐贴现 Customers’ credit balance     客帐贷馀（差） Customers’ deposit     客户定争；客户保证金 Customers’ ledger     客户分户帐 Customers’ statement     客户结单 Customhouse     税关 Customs duties     关税 Daily balance     日计表 Daily interest     每日利息 Daily reports     日报 Daily (monthly) statement of account     每日（月）对帐单 Daily time report     工作时间日报单 Daily work report     工作日报单 Damage     损害；赔偿损失 Damaged condition     损坏程度 Damaged goods     损害货物 Damage suit     损坏赔偿诉讼 Data     资料 Data draft     定期汇票 Data due     到期日（同due date） Data of balance sheet     资产负债表日期 Data of certification     证明日期（杳帐证明书上所证明的日期） Data of value     起算利息日期 Dating     期日 Daybook     日记帐 Day of grace     宽限日（汇兑上宽限之时日） Day of maturity; due date     到期日 Dead account     坏帐 Dead assets     死资产；无用资产 Dead stock     陈废存货（同obsoletes stock） Debenture bonds     信用债券 Debenture capital     借入资本 Debentures     信用债券 Debenture stock     借款股份 Debit     借；借入；借项；借记 Debit and credit     贷借 Debit balance     借方差额 Debit items     借项 Debit interest     欠息 Debit memo     借项凭单 Debit memorandum     借项通知单 Debit side     借方 Debt     债务 Debtor     债务人 Debtor’s ledger     债务人分户帐 Debt payable account     应付债务帐目 Debt paying ability     偿债能力 Decimal system     十进数字法（指会计科目或材料等的分类编号） Decimal time – reporting method     十进计时法 Declared value     设定价值（同stated value） Decreasing cost     迤减成本 Deductible loss     可减损失 Deduction     减除数 Deed     契据 Deed of trust     信托契约 De facto corporation     事实上公司 Default     违约 Defer assets     迤延费用 Deferred annuity     延期年金 Deferred asserts     滚存资金 Deferred charges (debits)     迤延借项；滚存费用 Deferred charges to operation    滚存费用 Deferred credits     迤延贷项 Deferred debit items     滚存费用 Deferred dividends     延派股利 Deferred expenses     迤延费用 Deferred income     迤延收益 Deferred liabilities     迤延负债 Deferred life annuity     拖延生命年金 Deferred maintenance     迤延维持费 Deferred overhead charges     迤延间接费用 Deferred revenue     迤延营业收入 Deferred shares (stock) 后派股（股利分派时，后於优先及普通股的股份，亦称founder’s stock） Deferred unapplied expenses     迤延未分配费用 Deficiency    亏绌 Deficiency account     清算损失表 Deficiency account     亏绌帐户 Deficiency bills     不足填补票据 Deficit     亏绌 Dejure corporation     法律上公司；具备法定条件公司 Del credited agent     保付货价代理人 Delinquent accounts     过期客帐 Delinquent installment     拖欠分期款项 Delivery book     交货薄 Delivery equipment     运送设备 Delivery expense     送货费用 Delivery on arrival     货到即提 Delivery on term     定期交付 Delivery order     出货单；仓单 Delivery truck     运货车 Demand deposit     活期存款 Demand draft (bill)     即期汇票 Demand notes     即期票据（多指本票） Demand loans and overdrafts     活期放款及透支 Departmental account    分部帐户 Departmental accounting    分部会计 Departmental capital    分部资本 Departmental charges     分部费用 Departmental cost     分部成本；部别成本 Departmental expenses     分部费用；部别费用 Departmental profits    分部利益；部别利益 Departmental rate     部别制造费用率 Departmental standard     分部标准；部别标准 Departmental stores account     分部材料帐户 Depletion     耗减 Depletion allowance     备抵耗减 Depletion expense     耗减费用 Depletion reserve     耗减准备 Deposit allowance     存款；保证金 Deposit at call     通知存款 Deposit book     存款薄；存折 Deposited reserve     存出准备 Deposit money     押租 Depositor     存款人 Deposit receipt     存单（存款收据） Deposits at call     通知存款 Deposits by foreign or correspondents     国外同业存款 Deposit slip     存款单 Depreciable assets     应折旧资产 Depreciated value     折馀价值 Depreciation     贬价；折旧 Depreciation – annuity     年金折旧 Depreciation – appraisal     估价折旧 Depreciation – arbitrary     任意折旧 Depreciation – changing percentage of cost less scrap     馀值变率折旧 Depreciation composite life     平均年限折旧 Depreciation – compound interest     复利折旧 Depreciation during construction     建筑期内折旧 Depreciation – equal – annual payment     年金折旧 Depreciation – fifty – percent     五成折旧 Depreciation – fixed installment     分期定额折旧 Depreciation – fixed percentage of cost     成本定率折旧 Depreciation – fixed percentage of diminishing value     定率减值折旧 Depreciation fund     折旧基金 Depreciation – gross earning     总收益提成折旧 Depreciation – insurance     保险折旧 Depreciation – inventory     盘存折旧 Depreciation – job     分批折旧 Depreciation – maintenance     维持折旧 Depreciation on franchises     专利折旧 Depreciation on replacement value     重置价值折旧 Depreciation – output     产量折旧 Depreciation – percentage of original cost     原始成本定率折旧 Depreciation – production     产量折旧 Depreciation – proportional on fixed base     定数比例折旧 Depreciation – rate    折旧率 Depreciation – reducing balance     馀额迤减折旧 Depreciation – reducing installment     分期迤减折旧 Depreciation – replacement     重置折旧 Depreciation reserve     折旧准备 Depreciation revenue     营业收入折旧 Depreciation – service output     生产单位折旧 Depreciation – sinking fund     偿债基金折旧 Depreciation – straight line     直线折旧；平均折旧 Depreciation – sum of expected life     预计年限总数折旧 Depreciation – sum of year digit     年数加总数折旧 Depreciation unit cost     单位成本折旧 Depreciation – working hour     工作时数折旧 Depreciation – profit point     预期利益点 Detailed audit     详细审计 Detailed ledger 明细分类帐    Detailed supporting statement     明细附表 Deterioration     耗损 Development cost     开发成本 Development expense     发展费用 Deviation     偏差 Devise     不动产遗赠 Differential cost     差量成本 Differential earning     差额赚得 Differential income     差额收益 Differential increment     增加差量 Differential profit ratio     差额利益比率 Differential section     差额之部 Diminishing assets     迤耗资产 Direct charges     直接费用（同direct expenses） Direct closing method     直接结算法 Direct cost     直接成本 Direct department     直接部分（生产部） Direct departmental expenses     分部直接费用；直接部别费用 Direct distribution     直接分配 Direct draft; direct paper     直接汇票 Direct exchange     直接汇兑

yanchao413 2007-12-27 14:44 Direct expense(s)     直接费用 Direct labor     直接人工；生产人工 Direct liabilities     直接负债 Direct material     直接原料；基本材料 Direct material consumed     耗用直接原料 Direct material cost     直接原料成本 Direct sale     直接贩卖 Direct transaction     直接交易 Disbursements     付出；支付 Discount    贴现；折扣；贴现息 Discount accounts receivable     应收帐款贴现 Discount notes     票据贴现 Discount granted     给予折扣 Discount offered     允给折扣 Discount on bonds     债券折价 Discount on bonds purchased     购入债券折价 Discount on capital stock     股本折价 Discount on purchases     购买折扣 Discount on sales     销售折扣 Discount on stock    股本折价 Discount rate    折扣率 Discount taken    获得折扣 Discussion statement     讨论式决算表 Dishonored bill     不收期票 Dishonored check     不兑现支票 Dishonor     拒绝付款；拒绝承兑 Dishonored cheque     不兑现支票 Dishonored notes     拒付票据 Distributed profits    已分派利益 Distribution cost     发售成本；发行成本 Distribution of profit and loss     损益分配 Distribution on gross profit     依毛利分配 Distribution on manufacturing cost     信制造成本分配 Distribution on number or quantity    依数量分配 Distribution on selling price     依售价分配 Distribution rates     分配率 Distribution sheet of stores     材料分配单 Distribution statement of service cost     服务费用分配表 Distributive profits     可分派利益 Dividend     馀利 Dividend book     股利薄 Dividend declared     议决分派的股利 Dividend equalization fund     平均股利基金 Dividend equalization     平均股利准备 Dividend fund     股昨基金 Dividend payment book     股利支付薄 Dividend payment sheet    股利支付表 Dividend reserve     股利准备 Dividends    股利 Dividends earned     股利；红利 Dividends on preferred book     优先股利 Dividends payment sheet     应付未付股利 Dividends receivable     应收股利 Dividend stock     股利股份；股利股票 Dividend warrants     股息单 Divisional cost     分部成本；部别成本 Documentary bills (drafts)     跟单汇票；交换提单汇票 Documentary payment bill     付款时交还抵押之押汇票 Documents     单据 Dominant company     主要公司 Domirile bill     外埠付款票据 Donated land     捐赠地产 Donated land reserve     捐赠地产准备 Donated stock     捐赠股份 Donated surplus     捐赠盈馀 Donated working capital     捐赠运用资本 Donation account     捐赠帐户（记载捐赠股票的贷方帐户） Dormant partner(s)     隐名股东；外股 Double account form of balance sheet     双帐式资产负债表 Double account system     双帐制 Double column ledger     双栏帐户 Double-crossing     支票上画双线 Double entry     复式 Double – entry bookkeeping     双记式帐江 Double insurance     复式保险 Doubtful accounts     呆帐；可疑帐款 Doubtful assets     可疑资产 Doubtful debts     可疑债务 Down payment     定银 Drafts payable with terms     期付汇款 Draft     汇票（同bill or exchange） Drafted budget     拟定预算 Drafted general budget     拟定总预算 Drafts and telegraphic transfers     汇出汇款 Drafts and telegraphic transfers payable     应解汇款 Drawee     付款人；支付人；出票人 Drawer     出票人 Drawing account     提用户 Drawings    提款；提存 Drug in the market     呆滞货品 Due banks     收款银行 Due date     到期日 Due from banks     存放同业 Due on demand     活期 Dues     会费；捐费 Due to bank     同业存款 Due to consignor     应付寄销帐款 Duplicate     副本 Duplicate invoice     发货副单；发票副联 Duration of existence     存立期间 Dutiable     应徵税的 Duty free     免税的 Duty paid     关税已付 Duty – paid proof     完税凭证 Duty unpaid     关税未付 Dynamic ratios     动态比率 Dynamic statement     动态表 Earmarked surplus     指定用途盈馀 Earned income     已获收益 Earned surplus     营业盈馀；赚得盈馀 Earnest money     购货定金 Earning capacity value     收益力价值 Earning power     收益力；赚得力 Earning rate     收益率；赚得率 Earnings     业务收益 Earnings capitalized value     收益资本化价值 Earning surplus     营业盈馀 Effective rate of interest     实际利率 Electric power cost     电力成本 Elimination     销除 Employees’ bonus     职工酬劳金 Employees’ insurance fund     职工保险基金 Employees’ insurance fund     保险金 Employees’ pension fund     职工恤养基金 Employees’ savings fund(s)     职工储金 Employees’ liability insurance     职工伤害保险 Employment department expenses     雇工部费用 Encumbrances     保留数；不动产上的负担 Ending inventory     期末盘存；期末存货 Endorsement (endorsement)     背书 Endorsement without recourse     免除担保付款的背书 Endorser     背书人 Endowment fund     留本基金 Endowment insurance     储蓄保险；养老保险 Endowment memorandum     业务备忘录 Entering to the register     注册；登记 Enterprise     企业 Entertainment     交际费 Enterpot     转运口岸；税关货机 Entry     记录；分录 Equal installment system     等额分期付（收）款制 Equalization reserve account     平均准备帐户 Equalizing dividend     调剂压年股 Equated maturity     平均期日 Equilibrium; balancing     平衡 Equipment trust bonds     设备信托公司债 Equitable interest     衡平权利 Equitable rate base     公平费率基础（公用事业用） Equity ratio     主权比率；衡平权比率 Errors in posting     过帐错误 Errors of commission     记帐错误 Errors of compensation     相抵错误 Errors of omission     遗漏错误 Errors of principles     原理错误 Estate     遗产；财产 Estate accounting     遗产会计 Estate corpus     遗产本值 Estate income     遗产收益 Estate tax    遗产税 Estimate     估计 Estimated balance sheet     估计资产负债表 Estimated costs     估计成本 Estimated cost system     估计成本制度 Estimated cost value     估计成本价值 Estimated life     估计寿命；估计年限 Estimated loss form sales     预计销售损失 Estimated loss from sales valuation of merchandise inventory 按售价估计存货损失 Estimated market value     估计市价 Estimated physical life     估计实际年限 Estimated profit and loss statement     估计损益表 Estimated profit form sales     预计销售利益 Estimated revenue     岁入预算数；预计营业收入 Estimated service life     估计使用所限 Estimated statement     估计表 Estimates     估计；概算 Estimates of expenditure(s)     风气出概算书 Estimates of revenue     岁入概算书 Estimating cost system     估计成本制 Evidence record     凭证记录 Evidences     凭证 Exact quantity     确数 Excess capacity     超额（生产）能量 Excess earnings     超额收益 Excess profit tax     过分利得税 Exchange     兑换；汇兑 Exchange commission     兑换佣金 Exchange movement     汇兑价变动 Exchange premium     贴进 Exchange rate     汇价 Excise tax     营业税 Extraordinary profits     非常利益 Extraordinary receipts     特殊门收入 Face value     面值 Factor     代理人；成本中心 Factor rate     成本中心分配率 Factory account     工厂会计 Factory book – dipping     工厂（业）薄记 Factory books     工厂帐薄 Factory burden     工厂负荷 Factory cost     制造成本（同manufacturing cost） Factory cost sheet     制造成本单 Factory expense ledger     制造费用分类帐 Factory expenses analysis     制造费用分析 Factory journal     工厂日记帐 Factory ledger     工厂分类帐 Factory ledger controlling account     工厂分类帐统制帐户 Factory order     生产通知单；在制品成本单 Factory overhead     制造费用（同manufacturing expenses） Factory service cost    工厂服务成本 Factory supplies    工厂供应品 Fair average quality     中等品质 Fair market value     公平市价 Fair value     公平价值 Fallacious deferred charges     虚伪迤借项 False entry     假记录 Favorable balance     有利差额 Fees     规费；公费；费 Fictitious accounts receivable     虚伪应收帐款 Fictitious assets     虚伪资产 Fictitious capital     虚伪资本 Fiduciary accounting     财产信托会计 Fiduciary loan     信用借款；信用放款 Filling     归档 Final account     决算 Final budget     核定预算 Final cost     最后成本 Final inventory     期末存货 Final report     决算书（报告） Final settlement of account     决算 Final statement     决算表 Final value     终价 Financial accounts    财务帐户 Financial budget    财务预算 Financial condition    财务状况 Financial control    财务统制 Financial expense     财务费用 Financial income    财务收益 Financial investigation     财务调查 Financial management expense     财务管理费用 Financial operation     财务经营 Financial position     财务地位 Financial position statement     财务地位表；资产负债表 Financial ratio     财务比率 Financial report     财务报告 Financial standards     财务标准 Financial statements     决算表 Financial structure     财务结构 Financial transaction     财务事项；财务交易 Financial year     会计年度；财政年度 Fine quality     优良品质 Fine cost     完工成本 Finished goods (products; stock)     制成品 Finished jobs     已成工作 Finished parts     制成零件 Fire insurance     为灵保险 Fire loss adjustment     火灵损失调整 Fire policy     火险保单 Firm sale contract     确定销售契约 First budget reserve     第一预备金 First cost     主要成本（同prime cost） First mortgage    第一抵押权 First mortgage bonds    第一抵押权债券 First quality     上等品质 Fiscal agent     财务代理人 Fiscal period     会计期间；财务期间 Fiscal year     营业年度；会计年度；财务年度 Fixed assets     固定资产 Fixed capital     固定资本 Fixed charges     固定支出；固定费用 Fixed costs     固定成本 Fixed debts     固定债务 Fixed deposit(s)     定期存款 Fixed expenses    固定费用 Fixed installment method     分期定额法 Fixed intangible assets     固定虚产 Fixed liabilities     固定负债 Fixed loans secured     定期抵押放款 Fixed loans unsecured     定期信用放款 Fixed percentage basis     固定百分率法 Fixed regular working capital     固定政党运用资本 Fixed tangible assets     固定实产 Fixtures     装置 Flat cost     纯成本 Flexible standard budget     弹性标准预算 Floating assets (capital)     流动资产 Floating capital     经营资金 Floating charge     流动质权 Floating debenture     流动质权债券 Floating debts (liabilities)     流动负负债 Floating fund     浮游资金 Floating policy 总额保险单    Fluctuations in exchange (foreign exchange fluctuations)     汇兑变动 F.O.B. destination     到达地交货 F.O.B. plant (factory)     工厂交货 Focal date     假定起息日 Folio column     页数栏 Footings     总结 Foot – note     底柱；页肢柱 Forced sale value     迫卖价值 Forecasted statement     预测表 Foreclosure value     没收担保品价值 Foreign bank bills     外国银行票据 Foreign bill of exchange     外国汇票 Foreign check     外国支票 Foreign capital     外国资本 Foreign exchange     外汇 Forfeited securities arising from loans     没收押品 Forfeited stock     作废股 Forgery     伪造（指签字） Forms     格式 Formula cost system     公式成本制度 Forward     期货 Founders’ stock (shares)     发起人股份 Fractional stock warrants     零股认股权证 Franchises     专营权 Frand     舞弊 Free along ship (F.A.S.)     船边交货价格 Free assets     自由痢疾（即未出质或抵押的资产） Free goods     无税品；免税货 Free of charge     免费 Free on board (F.O.B.)     船上交货不另取费 Free surplus     任意盈馀 Freight     运费；运费单 Freight charges     运费单（同Freight） Freight – in (in ward)     运入运费 Freight not allocated     未分配运费 Freight notice     运费通知单 Freight – out (outward)     运出运费 Freight paid at destination     到达地付运费 Freight paid in advance     预付运费 Freight to be deducted     应扣代付运费 Frozen credits     呆欠 Full cost     完全成本 Full endorsement     记名背书 Full legal weight     正量 Full liability     完全责任 Full standard burden     全标准负荷 Sully secured creditors     担保充分的债权人 Fully secured liabilities     担保充分的负债 Functional depreciation     职能折旧 Functional expenses     职能别费用（与natural expenses相对） Fund     资金；基金 Fund accounts     预算科目 Fund balance sheet     基金资产负债表 Funded debt     长期债款 Funded debt retired from surplus     以盈馀偿还的长期债款 Funded deficit     基金亏绌数 Funded reserve     置有基金的准备 Funds held in custody     保管款 Funds received for participation in loans made through us     转放款项 Funds statement     资金表 Furniture and fixtures     生财 Furniture and office appliances     事务所用具 Furniture and fixtures sinking fund     器具提存金 Future delivery     期货；远期交货 Futures     远期交易 Gain on realization of assets     变产利益 Gains     利益 Garnished wages     扣发工资 General acceptance     普通承兑 General accounting     普通会计；普通会计学 General accounting department     总会计部 General accounting report     会计总报告 General accounting system     普通会计制度 General accounting unit     总会计（单位） General administrative expense     普通管理费用 General agent     总代理人 General and administrative expenses     总务及管理费用 General annual reports     年度总决算；年度总报告 General audit     普通审计 General balance sheet     总资产负债表 General budget     总预算 General cashbook     普通现金薄 General cost     一般费用 General crossing     无记名画线 General estimate     总概算 General expenses     日用开支 General final accounts     总决算 General fund     普通基金 General fund deposit     收入总存款 General government properties     公务财物 General indirect labor     普通间接人工 General inventory     财产总目录；财产目录 General journal     普通日记帐 General ledger     普通分类帐；总分类帐 General ledger accounts     总分类帐户 General ledger for properties and commodities     财产统制分类帐 General meeting of shareholders     股东大会 General non – cost system     普通非成本制度 General overhead of office on cost or General burden     一般间接费 General partners     普通合夥人 General partnership     普通合夥 General purpose statements     通用决算表 General reserve     普通话准备 General section     总务之部（损益表上的一部） General surplus     普通盈利 General tariff     普通税则 Godown (storage) charges     仓租 Godown keeper; dodown man     仓库管理员 Going concern theory     继续营业原理 Going concern value; going value     继续营业价值 Gold exchange standard     金汇兑本位 Goods     货物；商品 Goods – in on consignments     承销；承销品 Goods in process     在制品；在产品 Goods in transit     在运品 Goods on approval     送阅之货 Goods on hand     盘存；财产目录（同inventory） Goods on order     订购goods – out on consignments 寄销；寄销品 Goods receiving book     收货薄 Goods rejected or returned     退货 Goods to arrival; goods afloat     未到货 Government accounting     政府会计 Government administration expenses     政事费用 Government bonds     政府债券 Government business enterprises     公共事业；公营企业 Government properties     公有财物 Government revenue collecting offices     徵收机关 Grade     品级 Grand total     总计 Grants     补助金 Graphic statement     贺形决算表 Gross amount     总额 Gross appreciation     涨价毛额 Gross earnings     业务总收益 Gross income     总收益 Gross liabilities     总负债 Gross loss     毛损 Gross margin    毛利 Gross price     毛价；总价 Gross proceeds     售卖所得总数 Gross profit     毛利 Gross profit on sales     销售毛利 Gross revenue     营业总收入；总收益 Gross sales     销售总额 Gross trading profit     销售毛利 Gross weight     总重量；毛重 Group depreciation     分组折旧 Group product    集体产品 Guarantee (guaranty)     保证 Guaranteed bonds     保证债券 Guarantee deposit     押金 Guaranteed stock     保息股；保证股 Guarantor     保证人 Guaranty funds     保证金 Half – yearly closing     半年决算 Hard cash     现金 Hard office and branches account (A. & L.)     总分行（共） Hard office control account     总店统制帐户 Head office current     总店往来 Heat, light and power     光热及动力费用 Heavy discount     大折扣 Hedging     抛买（卖） Helpers     助手；助理工人 Hidden reserve     秘密准备金；隐匿准备金（同secret reserve） Highest bid     竞卖最高价 Highest possible price     最高价 Hire purchase     租购（未付清购价前，可作为租赁） Historical cost     过去成本（即实际成本） Holder; bearer     执票人 Holder in due course      善意执票人 Holding company     股权公司；控股公司 Home office     总店；本店 Hour cost     小时成本 Hypothecated assets     质押资产 Hypothecation     质押；抵押 Hypothetical cost, interest, Etc.     假定成本、利息等 Identification method     辩认法（指各项存货计价） Idle capacity     空闲（生产）能量 Idle equipment     闲置设备 Idle fund     闲置资金 Imaginary fund     假想基金 Immaterial annuity     寻常年金 Immaterial assets     无形资产；名义资产（同in – tangible assets） Immaterial capital     非物质资本 Immediate annuity     即期年金 Immediate assets     流动资产（同current assets） Immediate liabilities     流动负债（同current liabilities） Immediate payment     即时付款 Immovable property     不动产 Immovable property     不动产（同real property） Immovables account     不动产帐目 Immovables real estate     不动产 Impairment of capital account     亏绌帐户 Impersonal account     非人名帐户 Impersonal assets     非对人资产 Implements     用具 Implicit interest     内隐利息 Implied cash cost     内在付现成本（对资产的成本价值而言） Import duty     输入税；进口税 Import entry     输入原书 Importer; import merchant    进口商 Imports permit     准进口单 Import trade     输入贸易；进口贸易 Imprest cash     定额备用现金 Imprest fund     定额备用金 Imprest fund system     定额备用金制 Imprest system    定额备用制；定期预制度 Improvements expenses     改良费用 Improvements and extensions     改良及扩充 Improvements in progress (process)     在改良工程 Improvements on leased property     租赁财产改良工程 Imputed cost     假计成本 Inactive (dormant) account     不活动帐 Inactive stock report     呆存材料报告单 Inadequacy     不敷用 Inadequate capacity    不敷（生产）能量 Inadmissible assets     不可税资产 In balance     平衡 Incidental expenses     杂费；零费 Incidental revenue     杂项营业收入；偶获收益 Inclosure; enclosure     附件 Income     收益；所得 Income account(s)     收益帐户 Income and expenditure account     收支帐目 Income ponds     收益债券 Income charges     收益支出 Income from investments     投资收益 Income from royalties     租金收益；版税收益 Income on investment     投资收益 Income sheet     损益表 Income sheet ratios     损益比率 Income statement     收入表 Income statement     损益表 Income – tax     所得税 Income – tax reserve     所得税准备 Incorporation     登记；注册；设立 Increasing costs     迤增成本 Increment     增价 Indebtedness     负债 Indemnity     赔偿 Independent audit     独立审计 Index     目录 Index book     目录书 Index number     指数 Index number of wage     工资指数 Index of creditors     债权人索引 Indirect bill; indirect paper     间接汇票 Indirect cost     间接成本 Indirect department     间接部分 Indirect exchange     间接汇兑 Indirect expense     间接费用 Indirect labor     间接人工；补助人工 Indirect liabilities     间接负债 Indirect manufacturing cost     间接制造成本 Indirect materials     间接材料；补助材料 Indirect rate     间接汇兑率 Individual check     么人支票 Individual proprietorship    独资（同sole pro-proprietorship） Endorsement; endorsement     背书；票背答字 Industrial accident fund     工人伤害恤养基金 Industrial accident fund reserve     工人伤害恤养基金准备 Industrial capital     工业资本 Industrial cost system     工业成本制度 Inferior quality     劣品 Inflate profits     虚怡利益 Inflexible burden     固定负荷 In full     全数 Inheritance taxes     遗产税 Initial inventory     期初存货 Initial surplus     期初盈馀 Insolvency (insolvent)     无力偿付；无偿俩能力 Inspection report     视察报告单；检验报告单 Installation cost     装置成本 Installment     分期付款 Installment accounts receivable     应收分期帐款 Installment bonds     分期偿还债券 Installment delivery     分期交货 Installment sale     分期收款销售 Installment scrip book     分期收据薄 Instant     本月 Insurable value     可保价值 Insurance broker     保险经纪 Insurance business     保险事业 Insurance expense     保险费 Insurance fund     保险基金 Insurance fund reserve     保险（基金）准备 Insurance policy     保险单 Insurance premium unexpired     未过时保险 Insurance register     保险登记薄 Insurance value     保险价值 Intangible assets     无形资产；名义资产 Intangible value     无形价值 Inter – company accounts     公司间往来帐 Inter – company expenses     公司间费用 Inter – company profits     公司间利益 Inter – departmental income     部分间收益 Inter – departmental profits     部分间利益 Interest     利息 Interest account     利息帐 Interest accrued     应收利息 Interest – bearing note     附息票据 Interest charged to cost     计入成本利息 Interest cost     利息成本 Interest due     到期利息 Interest during construction     建筑期中利息 Interest earned     已获利息 Interest expenses (charges)     利息费用 Interest fund     利息基金 Interest income     利息收益 Interest method of account current     金额分类计算法 Interest on capital     资本利息 Interest on deposit     存款利息 Interest on investment     投资利息 Interest on loans from other bank     借入款利息 Interest paid     付出利息 Interest pass – book     息折 Interest payable     应付利息 Interest payable reserve le reserve     应付利息准备 Interest per annum     年息 Interest per diem     日息 Interest rate     利率 Interest receivable     应收未收利息 Interest received     收入利息 Interest reserve     利息准备 Interest statement     息单 Interest suspense     利息暂记 Interest upon loans     放款利息 Interim audit     期中审计 Interim     期中馀（差）额 Interim charges     临时开支 Interim date     中间日 Interim dividend     期中股利（指决算前预发的股利） Interim receipt     临时收据 Interim report     期中报告 Interim statement     期中报表 Interim statements     期中决算表（指决算期前所编制的决算表） Interim liabilities     对内负债 Intermediate account     中间帐户 Intermediate ledger     中级分类帐 Internal audit     内部审计 Internal ratio     内部比率 Intestate     无遗嘱被继承人 Intrinsic value     实值 Inventory     存货；盘存；财产目录 Inventory adjustment     存货调整 Inventory certificate     存货证明书 Inventory of supplies     用品盘存；供应品盘存 Inventory records     存货记录 Inventory report     存货报告单 Inventory short and over     盘存缺溢；存货缺溢 Inventory suspense account     存货暂记帐 Inventory taking     盘存 Inventory valuation     存货计价 Inventory value     存货价值 Invested capital     投入资本 Investment     投资 Investment account     投资帐 Investment assets     资金资产 Investment ledger     投资分类帐 Investment of reserves     准备基金投资 Investment of sinking fund     偿债基金投资 Investment trust     投资信托 Investment value     投资价值 Investment gain     无形利益 Investment loss     无形损失 Invoice     发票；发货单 Invoice account     货单所开之数 Invoice book     发票薄 Invoice copying book     发票存报薄 Invoice cost     发票原价 Invoice for purchases     购买发票 Invoice for sales     销售发票 Invoice inward book     购买发票薄 Invoice price     发票开价 Invoice outward book     销售发票薄 Invoice register     发票登记薄 Invard bills; drafts receivable with terms     期收汇款 Invard documentary bills     进口押汇 Inward freight and cartage     运入运费 Issued capital     已发股本 Issue par     发行价格 Item     项；项目 Items received in for advance     预收款 Items received for collection; bills sent for collection     托收款项 Job     批发 Jobber     股票证券经纪；临时工人；包销货物人 Jobbing house     批发店 Job cards     工作单（同work tickets） Job costs     工作成本 Job cost system     分批成本制 Job lot method     分批成本计算法 Job method     分批成本计算法 Job office     工务处 Job order     分批工作（制造）通知单 Job order cost sheet     分批成本单；分批通知成本单 Job order cost system     分批成本制（同job cost system） Job production     分批生产 Job system     分批制 Jobs in operation     进行中工作 Jobs in process     在程工作 Job time report     工作时间日报单 Joint adventure     短期合夥 Joint and several liabilities     个别连带责任 Joint consignments     合夥寄销 Joint cost     联合成本 Joint facilities income     联合设备收益 Joint liability     连带责任 Joint product method     连产品法（用於成本的分摊） Joint stock company    股份公司 Joint Stock Company, limited     股份有限公司 Joint venture     短期合夥 Joint venture investment     短期合夥投资 Journal     日记帐；日记薄；分录薄 Journal daybook     分录日记薄 Journal entry     分录；分录记录 Journalizing     分录 Journal vouchers     分录凭单；分录传票 Judgments payable     判决应付款项 Junior accountant     初级会计员 Junk value     废料价值 Kiting     移挪补空 Kiting cheque     空头支票 Knock down, to     敲槌；成效（用於拍卖） Knock off, to     Knock loss     已知损失 Labor     人工；劳工 Labor control     人工统制 Labor cost     人工成本 Labor cost sheet     人工成本单 Labor hour method     人工小时法 Labor hour rate     人工小时率 Labor in process     在制人工；在产人工 Labor – saving device     省工法 Labor statement     人工表 Labor turnover     人工周围率（期中离职工人人数对平均雇用人数的比率） Land and building sinking fund     房地产提存金 Land, building furniture and equipment     房地产及器具 Land contracts     土地契约 Landing permits     起货单 Lapping     现金收入的截留移用 Large order     大批定货 Last – survivor annuity     最后生存年金 Lawful holder bearer     持票人 Law of corporation     公司法（同company law） Lease     租赁 Leased property     租赁财产 Leaseholds     租约；租赁权 Ledger     分类帐；分户帐 Ledger accounts     分类帐帐户 Ledger assets     帐面资产 Ledger sheet     分类帐帐页；分户帐帐页 Legacy     遗产 Legal appropriation     法定用途 Legal budget     法定预算 Legal interest     法定利息 Legal person (body)     法人 Legal rate of interest     法定利率 Legal reserve     法定公积；法定准备 Legal reserve fund     法定准备金 Legal tender     法货；法定债款偿金 Legatee     遗产承受人 Lessee     承租人 Lessor     出租人 Letter of administration     管理遗产委任状 Letter of advice     发货通知书；汇款通知书 Letter credit (L/C)     信用状；信用证 Letter reference number     书信务备查号数 Letter of administration     选定遗产管理人命令 Levy     征课 Liabilities     负债类 Liabilities account     负债帐 Liability     负债 Liability account     负债帐 Liability between partners     合夥人间的责任 Liability certificate     负债证明书 Liability for acceptance     承兑责任 Liability for endorsement     背书责任 Liability insurance     责任保险 Liability reserve     负债准备 Life annuity     终身年金 Life insurance premiums     人寿保险费 Life insurance with dividend     人寿保险费 Lighterage     驳船费 Limit     限价 Limited annuity     定期年金 Limited company     有限公司 Limited liability     有限责任 Limited liability company     有限公司 Limited partnership     有限合夥 Liquid assets     流动痢疾（同current assets） Liquidating (liquidation) dividends     清算摊分额 Liquidation     清算 Liquidation account     清算变产表 Liquidation profit and loss     清算损益 Liquidation value     清算价值 Liquidator     清算人 Liquid assets     流动资产 Liquid investments     短期投资（同temporary investments） Liquid liabilities     流动负债（同current liabilities) Listed securities     交易所挂牌牌证券 List of balances     馀客表；差额表 List of shareholders     股东名单 Loading     附加费用（即 Loading charges     装船（装货）费 Loaded labor     移借人工 Loan(s)     放款；借款 Loan back     放款银行 Loan capital     放息资本 Loan(s) on collateral     证券担保债款 Loan on collateral security; loan on security     抵押放款 Loans made on behalf of customers or other banks     代放款项 Loans on actual estate     不动产抵押放款 Loans payable     应付借款 Loans to subsidiaries     附属机关放款 Loan teller     付借款者 Long bills issued in the operation of lending foreign money     贷款票据 Long – term bonds     长期债券 Long term capital     长期资本 Long – term creditor     长期债权人 Long –term debts     长期债务 Long – term liability     长期负债 Long – term notes payable     应付长期票据 Loose – leaf accounting book     活页帐薄 Loose – leaf ledger     活页分类帐；活页分户帐 Loro accounts     来帐（国际汇兑） Loss (losses)     损失 Losses and gains brought forward     前期滚结损益 Loss on bad debts     坏帐损失 Loss on exchange     汇况损失，兑换损失 Loss on property retired     资产废置损失 Loss on realization of assets     变产损失 Lost check     遗失支票 Lost labor    虚耗人工 Lost time     虚耗时间 Lot     Lot and building account     地产帐 Lot method     分批法（用於生产方面） Lot money     拍卖佣金 Lot number     批数 Lowest possible price     最低价 Lowest quotations     底帐 Low – priced goods     下等品；下价货 Low quality     下品 Lump sum budget     整数预算 Machine burden     机器负荷 Machine cost     机器成本 Machine hour method     机器小时法（分批制造费用的标准） Machine hour rate     机器小时率 Machine rate method     机器率法 Machine work report     机器工作报告 Machine and equipment     及机器及设备 Machinery and tools     机器及 Machinery equipment     机器设备 Main book     主要薄 Maintenance     维持；维持费 Maintenance and repairs     维持及修理 Maintenance department expenses     维持部费用 Maintenance of equipments     设备维持费 Maintenance of way and structures     工务维持费（铁道会计用） Maintenance reserve     维持费准备 Majority interest     多数权利（指股东而言） Maker     出票人 Management and general expenses     营业 Managing director     总经理 Managing partner     执业业务股东 Manifest     货单；舱单 Manipulation     窜改 Manipulation of accounts     帐目的窜改 Manual of accounts     会计规程 Manufacturing accounts     制造帐户 Manufacturing and factory equipment     制造及工厂设备 Manufacturing cost     制造成本 Manufacturing department     制造部 Manufacturing division     制造部分 Manufacturing expense distribution     制造费用的分配 Manufacturing expense – in – process     未完成的产品制造费 Manufacturing expense ledger     制造费用分类帐 Manufacturing expense standing orders     制造费用 Manufacturing operation     制作过程 Manufacturing statement     制造成本表 Manufacturing statistics     制造统计 Manufacturing     供制造用的物品supplies Margin     保证金 Marginal cost     边际成本 Marginal note     边柱（会计报告表中柱於栏外的说明） Marginal producer     边际生产者 Marginal profit     边际利润 Margin deposit     按金存款 Margin (security) deposited with the bank (and other guaranty funds) 存入保证金 margin deposit for security     保证金 Margin of safety     安全边际（指售价超过成本的数额） Marine insurance     水险；海上保险 Marine policy     水险保单、 Mark – down     减低标价 Marketable goods     价易销的货物 Marketable securities     有市价 Marketing expenses     销售费用；运销费用 Mark – on     加标（增高标价） Mark – up     增高标价（与mark – down相对） Market price     市价 Market price method     市价法（指连合成本的分配） Market rate     市场利率 Market value     市价；时价；现时价值 Matching cost with revenue     配合成本於营业收入 Material – at – site     工作地点存料 Material budget     原料预算 Material capital     有形资本 Material consumption     统原料消耗 Material control     原料统 Material cost     原料成本 Material cost method     原料成本法 Material credit slip     退料单 Material handling expense     原料管理费用 Material inventory     原料盘存 Material rate     原料率 Material requisition     领料单 Material valuation     原料定单 Materials     原料 Materials and supplies     原料及供应品 Materials in process     在制原料 Matured liabilities     到期负债 Matured liabilities unpaid     未付到期负负债 Matured note     到期票据 Maturing liabilities     将到期负债 Maturity     到期 Maturity date     到期之日 Maximum capacity     最高（生产）能量 Maximum price     最高价 Maximum quantity of stores     存料最高量 Measure of value     定价 Memoranda     买卖通知书 Memorandum     备忘录 Memorandum account     备查帐户 Memorandum book     备查簿；备忘录 Memorandum entry     备查记录 Memorandum ledger     备查分类帐 Memorandum of association     公司设立章程 Memorandum sale     底销 Mercantile credit     商业信用 Merchandise (mdse.)     商品 Merchandise account     商品帐（同goods account） Merchandise credit slip     退货凭单 Merchandise discount     商品折扣 Merchandise inventory     商品盘存 Merchandise inventory – final     期末商品盘存 Merchandise inventory – initial     期初商品盘存 Merchandise ledger     商品总帐 Merchandise purchases    购货 Merchandise sales     销货 Merchandise trading account     商品购销帐 Merchandise turnover     商品周转率 Merchandise valuation     商品定价 Merged company     合夥公司 Merger     合并；合夥 Method of check – off     柱销法 Method of testing     抽查法 Minimum number of annuity payment     最少限度年金 Minimum price     最低价 Minimum quantity of stores    存料最低量 Minimum reserve     最低准备 Minimum selling price     最低售价；廉价 Minimum stock method     最低存量法 Minority interest     少数权利（指股权而言） Mint par; mint par of exchange; specie par     法定价格；官价 Miscellaneous assets     杂项资产 Miscellaneous expense     杂项费用；杂费 Miscellaneous income     杂项收益 Miscellaneous payments     杂项支付 Miscellaneous profit and loss     杂损益 Misrepresentation     错误表示 Mixed account     错误帐户 Mixed department     混合部分 Mixed transactions     混合交易；混合事项 Mnemonic symbols     且忆记号（例如加於材料析记号） Monetary unit     货币单位 Money in transit     在支现金 (同cash in transit) Money of account     记帐货币 Monopoly     专卖；专利 Monthly allotments     月份分配数 Monthly balance     月计表 Monthly closing entries     月终结帐记录（分录） Monthly financial statements     月份结算表 Monthly reports     月报 Monthly settlement report     月份结算报告 Monthly statement     月结单 Monthly summary     月份窠总表 Mortgage     抵押；抵押权 Mortgage bonds     抵押债券（公司债） Mortgage bonds payable     应付抵押债券（公司债） Mortgage debentures     抵押债券（公司债） Mortgage liability     抵押负债 Mortgage owned     应收押款 Mortgage payable     应付押款；借用金 Mortgage receivable     应收押款 Mortgage assets     抵押资产 Mortgagee     抵押权人 Mortgagor     抵押人 Movable property (estate)     动产 Moving averages     成本移动平均数 Multiple cost system     复式成本 Multiple – level operation     多层营业指分层管制的股权公司等机构） Muster     货样 Mutual insurance     互相保险 Name of account     帐户名称 Narrative form of profit and loss statement     叙述式损益表 Natural business year     自然（营业）年度 Natural expenses     性质别费用（与functional expenses 相对） Negative capital     负资本 Neglected discount     放弃折扣 Negotiable instruments     可转让证券（俗称流通证券） Negotiation of foreign bills     买卖外国汇票期票 Net     净（额） Net accounts receivable     应收帐款净额 Net amount     净额 Bet assets    资产净额 Net balance     净差额 Net capital     资本净额 Net cost account     进货净价帐 Net current assets     流动资产净额 Net deficiency     净亏 Net earnings     净赚；业务净收益 Net income     纯益 Net income after depreciation     折旧后净收益 Net income after interest charges     计息后净收益 Net income after tax     纳税后净收益（指所得税） Net income before depreciation     折旧前净收益 Net income before interest charges     计息前净收益 Net income before tax     纳税前净收益（指所得税） Net indebtedness     负债净额 Net interest     纯利 Net investment     投资净额 Net loss     净损 Net operating profit     营业净利 Net proceeds     净收入 Net proceeds from sales     销货净收入 Net profit     纯利 Net profit current year     本年纯益 Net profit on sales     销货纯利（同net trading profit） Net profit undivided     未分利益（同profit undivided） Net purchases     购货净额 Net revenue     营业净收益 Net sales     销货净额 Net salvage     净残值 Net tangible assets    有形资产净额 Net trading profit     销货净利 Net value     净值 Net working assets     运用资产净额 Net worth     资本净值 New account application     开立帐户申请书 New surplus     新盈馀（指公司改组后所获的盈馀） Nominal account(s)     名义帐户；虚帐户 Nominal allowed price     名义作价 Nominal amount     面额 Nominal capital     名义资本 Nominal contract price     名义约定价格 Nominal cost     名义成本 Nominal expenditure     营业支出（同revenue expenditure） Nominal liability     名义负责；假定负债 Nominal par     票面价值 Nominal partner; ostensible partner     挂名股东 Nominal rate     名义率 Nominal rate of interest     名义利率 Nominal value     名义价值 Nominal wages     名义工资 Non – acceptance     不承兑 Non – accumulative sinking fund     非累积偿债基金 Non – business revolving fund     非营业循环基金 Non – cash charges     非现金支出；非现金费用 Non –cash items     非现金项目 Non – cumulative dividend     非累积股利 Non – cumulative preferred stock     非累积优先股 Non – cumulative sinking fund     非累积偿债基金 (同non- accumulative sinking fund) Non – expendable funds     存储 Non – interest bearing note     无息票据 Non – operating company     不自营公司 Non – operating cost     非营业成本 Non – operating earnings     业外收益 Non – operating expenses     业外费用 Non – operating income     业外收益 Non – operating income and expense account     非营业进益及费用 Non – operating item     非营业项目 Non – operating revenue     非营业收入 Non – par stock     无面值股份（同non – par value stock） Non – participating preferred stock     非参加优先股 Non – payment     停止支付 Non – periodical report    不定期报告 Non – physical assets    非实物资产 Non – productive    不生产资产 Non – recurring cost    偶生成本 Non – recurring gains    偶生利益 Non – recurring income    偶生收益 Non – recurring profit and loss    偶生损益 Non – recurrent expenditure    临时支出 Non – revenue receipts    临时收入 Non – property    无形财产 Non – par (value) stock    无面值股份 Normal capacity    正常（生产）能量 Normal cost    正常成本 Normal depreciation    正常折旧 Normal distribution rate    正常分配率 Normal income rate    正常收益率 Normal stock method     正常存量法 Nostrum account     往帐（国际兑汇） Notation     柱（此字并无“附”字之意，不可译为“附柱”） Note at sight; note on demand     即付票据 Note for a term     期票 Note journal     票据日记帐 Note register     票据登记薄 Notes     票据 Notes book     票据薄 Notes discounted     票据贴现 Notes on discount     贴现票据 Notes payable     应付票据 Notes receivable     应收票据 Notes receivable as collateral     以应收票据担保 Notes receivable discounted     应收票据贴现 Notes receivable dishonored     拒付应收票据 Notes receivable from officers, stockholders and employees     应收股东票据 Notes receivable past dues     过期应收票据 Notes receivable protested     已作拒付证书的应收票据 Notes receivable, trade     应收客房票据 Notes renewals     转期票据 Notes to bearer     不记名票据 Notes to order     记名支票 Notice of call     催缴股款通知书 Notice of dishonor     止付通知书 Not negotiable cheque     不流通支票 Nuisance value 阻碍价值（指为阻止同业在邻近地区设店竞争或妨碍本店营业而购入资产的价值） Numerical symbols     数字标记 Obligation     责任 Obsolescence     陈废 Obsolete stock     陈废存货 Occupancy expenses     占用费用 Office expenses     事务费用 Office furniture account     事务所器具 Officers’ salaries     职员薪金 Office salaries     职员薪金 Office supplies     事务用品；事务供应品 Official minimum rate     公定最低利率 Official rates     公定利率 Offset account     抵销帐户 Offsets against accounts     帐款抵销 Offsetting deductions     相抵减项 Offsetting errors     抵销错误 O.K.     无误 Old account     旧帐 Old sinking fund     旧偿债基金 Old stock     陈货 Old surplus     旧盈馀（指公司改组前的盈馀） On account     赊帐 On cost     外加成本（同manufacturing expense 及burden） On credit     赊帐 Open account     未清帐；公开帐户 Open check     普通支付 Open corporation     股份公开公司（与private corporation 相对） Open debt     未清欠帐 Opening     出售 Opening balance     期初结馀 Opening entry     开始记录；开始分录 Opening inventory    期初存货（同initial inventory） Open mortgage     可加抵押（指可在业已抵押之财产中增加押款） Open policy     无定额保险单 Open reserve     公开准备（与secret surplus 相对） Open – to – buy estimate     补进预计额 Operating accounts     营业帐户 Operating and maintenance supplies     修善用物料 Operating assets     营业资产 Operating capacity     营业生产）能量 Operating company     自营公司（与 non – operating company 相对） Operating cost     营业成本 Operating deficit     营业亏绌 Operating earnings     营业收益 Operating expenses     营业费用 Operating holding company    营业控股公司；营业股权公司 Operating income     营业收益 Operating ledger     成本分类由 Operating profit     营业利益 Operating ratio     营业比率 Operating reports     营业报告；动态报告 Operating reserves     营业准备 Operating revenue     营业收入 Operating section     营业之部（指损益表中的一部） Operating statement     营业表（同operation statement） Operating supplies     营业用品；业务供应品 Operation capacity     工作量；工作能力；营业能力 Operation cost system     工作制度 Operation statement     营业表；损益表 Opponent; rival     竞争商家；同行 Opportunity cost     机会成本 Opposing values     相销价值 Options     保留购买权；预约 Order     单；定单 Order and receiving register     定货及收货登记薄 Order bill of lading     指定人提单 Order blank     空白定货单 Order book     定货薄 Order check     指定人支票（俗称“抬关人支票”） Order cost     分批成本 Order for future delivery     期交定货 Order form     空白定单 Order sheet     定货单 Orders received book     收入定单薄 Ordinary     经常 Ordinary expenditures     经常支出；经常费 Ordinary partner     普通股东 Ordinary partnership     普通合夥 Ordinary receipts     经常收入 Organization expenses     开办费 Organization tax     开办税；开办登记费 Original capital     原投资本 Original check     原支票 Original cost     原始成本 Original cost value     原始成本价值 Original documents     原始单据 Original entry     原始记录 Original evidences     原始凭证 Original investment     原投资额 Original value     原始价值 Original voucher(s)    原始凭证 Ostensible partner     挂名合夥人 Other assets     其他资产 Other expenses     其他费用 Other income     其他收益 Other liabilities     其他负债 Outgo     支出 Outlay     支出 Out of date check     过期支票 Out – port banks deposit     外埠同业存款 Output method     产量法（指计提折旧或分配负荷的方法） Outside loan     外信托放款 Outside ventures     业外 Outstanding checks     未兑现支票 Outstanding expenses     应付未付费用 Outward documentary bills     出口押汇 Outward freight     运出运费（同freight outward） Over absorbed burden     多吸收负荷（即多分配负荷） Over – capitalization     资本额过多；股本定额过大 Overdraft     汇款过额 Overdrafts, by out – port banks     外埠同业透支 Overdraw, to     支款过额 Over due accounts     过期帐款；催收款项 Overdue bill     过期票据 Overdue check     过期支票 Overhead     总支销 Over stock     存货过多 Over time     加工时间 Over valuation    计价过高 Overage     溢额 Over applied expense     多分配制造费用 Over draft     透支 Overdraft account     透支帐户 Overdrafts by foreign or correspondents     外埠同业透支 Overdrafts on current account secured (current account overdrawn) 往来抵押透支 Overdrafts on current account unsecured     入来透支 Overdrawn (or overdraft)     活期透支 Overdue charges for safe custody on securities arising form loans 催收押品保证费 Overdue debt     过期放款 Over foot     多计总额 Overhead     间接费用 Overhead charges     间接费用（同overhead） Overhead expenses     间接费用（同overhead） Over interest     过期利息 Packing cost     包装成本 Packing credit     打包放款 Packing charges    装箱（包装）费 Packing expenses    包装费用 Padding     包装费用垫充（指虚增数额以表好现象之意） Paid check     已付支票 Paid – in capital     缴入资本 Paid – in surplus     缴入盈馀 Paid – up capital     已缴资本；实收股本 Paid – up cheque (cancelled check)     付讫支票 Paid – up policy     已付款之保险单 Paper profit    帐面利益 Par     票面额 Parent company     母公司 Par of exchange     汇兑同价（兑价与票额相同） Partial acceptance     一部承兑 Partial audit     部分审计 Partial cash transaction     一部现金交易 Partial delivery     一部交付 Partial loss     部分损失 Partial payment     部分支付 Partial secured creditors     部分担保之债权人 Partially secured liabilities     部分担保负债 Participating bonds     参加债券 Participating preferred stock     参加优先权 Participation loan     共同放款 Particulars     摘要 Partly – finished goods     半成品 Partly variable cost     部分变动成本 Partners     合夥人 Partner’s drawing (account)     合夥人提款 Partner’s loan     合夥人借款 Partner’s notes payable     应付合夥人票据 Partner’s salaries    合夥人薪金 Partnership     合夥

yanchao413 2007-12-27 14:45 Partnership agreement     合夥契约 Partnership dissolution     合夥解散 Part payment     先付若干；支付部分 Part receipt     部分收据 Par value     票面价值 Par value stock     面值股份 Pass book     存款折；取货薄 Passed dividend     空过股利（在一时期未满应分派而未分派之股利） Passive debt     无息债务 Past due account    过期帐款 Past due notes     过期票据 Patens     专利权 Pattern     样本 Payables     应付项目 Payee (remittee)     受款人；收银人 Payer     付款人 Paying by certificate     付款凭单 Payment     支付 Payment by installments     分期付款 Payment in advance     预付 Payment in cash, for cash     付现 Payment in full     全部付讫 Payment in kind     现物工资 Payment of debts     偿债支付 Payment of interest    付息 Payment of shares     交付股银 Payment on term     定期付 Payment vouchers     支付凭单；支出传票 Pay order     支款凭证 Payroll     薪工单 Payroll analysis     薪工分析表 Payroll audit     薪工审计 Payroll department expenses     薪工部费用 Payroll distribution book    薪金工分配薄 Payroll fund     薪工基金（置於工厂各部作职工暂借之用） Payroll recapitulation     薪工窠总表（同payroll summary） Payroll requisition     请发薪工单 Payroll sheet     薪工单 Payroll summary     薪工窠总表 Pay warrants     支付命令 Peddler; hawker     负贩；行商 Pension    恤养金 Pension fund    恤养基金 Pension fund deductions    恤养基金减速除数 Pension fund reserve     恤养基金准备 Percentage     百分率 Percentage comparisons     百分率比较 Percentage of completion basis     完成百分率基础（计算成本之一法） Percentage statement     百分率表 Per diem rate     日率 Performance     完成量（指工作而言） Periodical abatements     定期报表；定期决算表 Periodical audit     定期审计 Periodical reports     定期报告 Period of operating cycle     经营周期 Permanent assets     永久资产 Permanent capital     永久资本 Permanent investment     长期投资 Permanent property     永久性财产 Perpetual inventory (stock)     永续盘存 Perpetual inventory sheet     永续结存单 Perpetual inventory (stock) system     永续盘存制 Perpetuities     永续年金 Per procurator (P.P.)     委任代理署名人 Personal account     往来帐户（指业主往来帐户而言） Personal account(s)    人名帐 Personal department     人事部 Personal expenditure     用人费用 Personal liability     个人责任 Service     俸给支出 Petty cash     零用现金 Petty cash book    零用现金薄 Petty cash deposit     水额活期存款 Petty cash fund     零用现金 Petty current deposit     小活期存款 Petty expenses     杂费 Petty loss and profit     小损益 Physical assets     实物资产 Physical depreciation     实质折旧 Physical inventory     实地盘存 Physical inventory book     实地盘存薄 Physical statement    圆形（决算）表 Piece rate     计件工资率 Piece work wage     计件工资 Pier dues     码头费 Plan of accounts     记帐程序圆 Planning department     设计部 Plant appraisal    广场估价 Plant appreciation     广场资产涨价 Plant assts     广场设备资产 Plant equipment     广场设备 Plant ledger     广场资产分类帐 Plant maintenance     广场维持费 Please turn over     请阅后页 Pledge     质；抵押 Pledge assets     出质资产 Pledge of obligation     债权抵押 Policy of insurance; policy     保险单 Position sheet     汇兑买日计表 Position statement     地位表（资产负债表） Positive capital     正资本 Positive good  - will     下商誉（与negative good – will 相对） Postage and telegram book     邮电费收 Postage     邮费帐 Postal money order     邮政汇票 Post audit     事后审计 Post – closing entries     结帐后记录（分录） Post – closing trial balance     结帐后试算表 Post – date     邮寄日；注迟日期 Post – dated checks     注迟日期支票（post – dated乃注迟其日期，而非迟注其日期） Posting     过帐 Posting medium     过帐根据 Potential discount     允给折扣 Power expenses     动力费用 Power of attorney     代理委任书 Power plant cost     动支力间成本 Power plant expense    支力间费用 Practical capacity     实际（生产）能量 Practice set     整套实习题 Pre – audit     事前审计 Pre – audit of requisition     申请书的事前审计 Predetermined cost system     估计成本制度（同estimated cost system） Predetermined costs     预计成本 Predetermined job cost system     预计分批成本制度 Preference shares (stock)     优先股 Preferential creditor     优先债权人 Preferential tariff     特惠税率 Preferred creditors     优先债权人（同preferential creditors） Preferred debt     优先债务 Preferred liabilities     优先负债 Preferred stock     优先股 Preferred stock sinking fund     优先股收回基金 Preliminary balance sheet     初编资产负债表 Preliminary budget     初步预算 Preliminary expenditure     筹备费 Preliminary expenses     开办费 Premium     保险费；利息；花红 Premium on banks; redeemed     债券收回溢价 Premium on capital stock     股本盈利 Prepaid annuity     预付年金 Prepaid expenses     预付费用 Prepaid income     预收收益 Prepaid insurance    预付保险费 Prepaid tax     预付税捐 Preparatory cost     准备成本 Prepayments     预付项目 Present value (worth)     现值 Price     价格 Price – aggregate     价格积数 Price of factory     厂价 Price duty paid     完税货价 Price list     价目单 Price in bond     货存关栈纳税可提 Price mark     价目记号 Price negotiated     议价 Price variance     价格差异 Pricing     定价 Primary income     营业收益 Primary liability    主债务 Prime cost     主要成本 Prime cost method     主要成本法（指负荷的分配方法） Prime cost of sales     销货主要成本 Prime quality     最上品 Principal     母金；基金 Principal book     主要薄 Priority     优先 Prior period     前期 Prior year    上年度 Private audit     不公开审计 Private company     不公开公司 Private corporation     股份不公开公司；私营企业 Private ledger     机密分类帐 Private trust fund     私人信托帐 Procedure of verification     检证程序 Proceeds     收入 Process cost sheet     分步成本单 Process cost system     分步成本制度 Processed material     已加工原料 Process method of cost – finding     分步计算成本法 Process period     工作步序期间 Process production     分步生产 Procurator endorsement     代签 Producer’s rent     生产者租金 Producing department cost     生产部成本 Product classification system     产品分类制度 Product cost     产品成本 Production basis (of revenue realization)     生产基础（指营业收入的实惠） Production capacity     生产能力 Production center     生产中心 Production control     生产统制 Production cost     生产成本 Production department     生产部；厂务设计部 Production department expenses     生产部费用；厂务设计部费用 Production goods     生产财 Production order     生产通知单；制造通知单；在制品成本单 Production order cost sheet     生产成本通知单；生产成本单 Production record     生产记录 Production quota     生产预计额 Productive assets     生产资产 Productive capacity cost     生产能量成本 Productive capital     生产资本 Productive department     生产部 Productive labor     生产人工 Productive labor cost method     生产人工成本法 Productive labor hours method     生产人工时数法（指负荷的分配） Productive wages     生产工资 Productivity ratio     生产能力比率 Professional accountant     会计师 Professional auditor     职业查帐员；会计师 Professional charges     公费 Profit(s); gain     利益；利润 Profit and loss     损益类 Profit and loss account(s)     损益帐；损益表 Profit and loss adjustment     损益调整帐户 Profit and loss appropriation account     损益分配帐户 Profit and loss for the previous periods (A. & L.)     前期损益 Profit and loss from warehouses or godowns     货栈损益 Profit and loss ledger     损益清帐 Profit and loss on buying and selling foreign coins     外币损益 Profit and loss on buying and selling stocks, bonds (investments) 有价证券损益 Profit and loss on exchange     兑换损益 Profit and loss on realization account     变产损益帐户 Profit and loss ratio     损益比率 Profit and loss section     损益之部（指损益表的一部） Profit and loss statement     损益表；损益计算表 Profit and loss summary (account)     损益窠总表 Profit and loss transactions     损益转帐 Profit of the period     本期利益 Profit on exchange     汇兑利益；兑换利益 Profit on operation     营业利益（同operating profit） Profit on sales of assets     售产利益 Profit participating preferred stock     分利优先股 Profit ratio     损益比率 Profit earned     已获利益 Profit sharing     红利分配 Profit sharing method     利益分配法 Profit sharing reserve     利益分配准备 Profits prior to consolidation     合并前利益 Profits prior to incorporation     注册前利益 Profits realized     实现利益 Pro forma account sales     售货预算书 Pro forma invoice     备考货单 Pro forma statement     定式决算表；定式报表 Progressive averages     累进平均数 Progressive ledger     累计式分类帐 Progress report (letter; sheet)     工作进行表 Progress sheet     进度表（指制造或生产面言） Prohibited goods; contraband goods 违禁品    Promissory notes     本票 Promotion expenses     发起费用 Promoters’ stock     发起人股份（同founders’ stock） Prompt delivery; immediate delivery     立即交货 Proof     对证（引字有“校对”之意，故译名中必须有一对事） Proof of cost     过帐检查 Proof of posting     Property (personal wealth)     财产 Property assts     不动产 Property balance sheet     财产平准表 Property dividend     财产股利 Property ledger     财产分类帐 Proportional reserve method     比例准备公积法 Proprietary account     业主帐户 Proprietary capital     业主资本 Proprietary company     不自营母公司 Proprietary equity     业主权；业主衡平权；业主权益 Proprietor     业主 Proprietorship     业主权 Proprietorship accounts     资本主帐 Pro rata     按照比例 Prospectus     招股章程；募债说明书 Protest     拒付；拒绝证书 Protest check (kiting cheque)     空头支票 Provision     备付金；汇兑兑换资金 Provision for income tax     备付所得税 Public accountant     合计师 Public agent     {BANNED}人 Public auction     公案拍卖 Public audit     公开审计 Public check     公库支票 Public corporation     股份公开公司 Public enterprise     公营企业 Public funds     公共基金 Publicity expenses     宣传费 Public money     公款 Public partner     出名合夥人 Public sale     公卖 Public treasury     公库 Public utilities     公用事业 Public utility corporation (company)     公用事业公司 Purchase book     购货薄；购物薄 Purchase commitments     购货约束 Purchase contracts     购货契约 Purchase cost     购货成本 Purchase discount     购货折扣 Purchase expenses     购货费用 Purchase invoice     购货发票 Purchase journal     购货日记帐 Purchase ledger     购货分类帐 Purchase order     购货定户 Purchase price adjustment (account)     买价调整（帐户） Purchase rebates and allowances     购货回扣或折让 Purchase requisition     请购单 Purchase return book     购货退出薄 Purchase returns     购货退出 Purchase returns and allowance     购货退出及折让 Purchase returns and allowance journal     购货退出及折让日记帐 Purchases     购买（货） Purchases discount     购货折扣（同discount on purchases） Purchases from head office     总号来货 Purchasing agent     购货代理人 Purchasing department expense     购货部费用 Purchasing methods     购货方法 Pure – interest rate     纯利率 Qualification of the auditor     查帐员资格 Qualified acceptance     附条件承兑 Qualified certificate     附条件证明书 Qualified endorsement     附条件背书 Quality     品质 Quantity    数量 Quantity discount     大量折扣 Quantity variance     数量差异 Quarterly reports     季报 Quasi – reorganization     准改组 Quick assets     速动资产；往来资产 Quick liabilities     速动负债 Quick ratio     速动比率 Quotations     价目；行情 Quotations table     价目表 Rate     率 Rata of discount     贴现率 Rata of dividend     股利率 Rata of exchange     汇兑 Rata of interest     利率 Rata of margin (rata of gross profit)     毛利率 Rata of profit     利润率 Rae per annum     年率 Rate per diem     日率 Rate per mensal     月率 Rate variance     率的差异 Ratio     比率 Ratio analysis     比率分析 Ratio of capital to current liabilities     资本对流动负债比率 Ratio of capital to fixed liabilities     资本对固定负债比率 Ratio of cash to current liabilities     现金对流动负债比率 Ratio of cost of sales and operating expenses to net sales 销货成本及营业费用对销货净额比率 Ratio of current assets to current liabilities     流动资产对流动负债比率 Ratio of current assets to total assts     流动资产对流动资产总额比率 Ratio of current liabilities to total liabilities     流动负债对负债总额比率 Ratio of fixed assets to capital     固定资产对资本比率 Ratio of fixed assets to total assets     固定资产对资产总额比率 Ratio of fixed liabilities to assets held for security     固定负债对担保资产比率 Ratio of inside to outside equities     资本对负债比率 Ratio of inventories to receivables     存货对应收款项比率 Ratio of net income to net sales     净收益对销货净额比率 Ratio of net income to net worth     净收益对（资本）净值 Ratio of income to outstanding stock     净收益对现发股本比率 Ratio of net income to total assets     净收益对资产总额比率 Ratio of net operating profits to net sales     营业净利对销货净额比率 Ratio of net sales to net worth     销货净额对（资本）净值比率 Ratio of net sales to receivables     销货净额对应收款项比率 Ratio of quick assets to current liabilities     速动资产对流动负债比率 Ratio of surpluses to net worth     盈馀对（资本）净值比率 Ratio of trade accounts payable to purchases     应付帐款对购货比率 Raw materials     原料 Raw materials ledger     原料分类帐 Reabsorbed costs     再吸收成本 Reabsorbed bond     重取得债券 Reabsorbed stock     重取得股份 Readjusting entry     重调整记录（分录） Ready payment     付现款 Real account     实帐户；实物帐 Real estate account     不支产帐 Real estate mortgage     不动产抵押 Real exchange; commercial exchange; commercial par     商业汇兑价 Realizable value     可变现价值 Realization     变现；变产 Realization account     变现（变产）帐户 Realization and liquidation     变产清算 Realization and liquidation account     变产清算表 Realization and liquidation profit and loss account     变产清算损益帐户 Realization and liquidation statement     变产清算表 Realization of profit     利润变产 Realized profit     变卖利益 Realized surplus     变卖盈馀 Real liability     实际负债 Real property     不动产 Real value     实值 Real wages     实质工资 Reappraisal surplus     重估价盈馀 Rebate     回扣；退税 Recapitalization     资本重定 Recapitulation sheet     撮要表 Recapitulation statement     撮要表 Receipt     收据 Receipt and payment documents     收支凭证 Receipt in full     全数收清条据 Receipt on account     收入帐 Receipts     收入 Receipts and disbursements statement     现金收支表 Receipts and payments account     现金收支表 Receipts and payments statement     现金收支表（同receipts and disbursements statement） Regular client     常年委托人 Regular price     正常价格 Reimbursable expenditures     可收回支出 Reimbursement     补偿 Reinsurance     再保险；转保险 Rejected check     拒付支票 Relief fund reserve     救助（基金）准备 Remainder man     剩馀遗产承受人 Remarks     摘要 Remedy; tolerance; allowance     津贴 Remittance     汇款 Remittance slip     汇款通知单 Removal cost     折迁成本 Renewal cost    换新成本 Renewal fund     换新基金 Rent     租金 Rental expenses     租金费用 Rental income     租金收益 Rental receipts     租金收入 Rentals     租金 Repair order     修理通知单 Repair production order     修理工作通知单 Repairs     修理；修理费 Repairs and maintenance     修理及维持 Repairs equalization reserve     修理费平衡准备 Repayment of shares     股款付还 Replacement costs     重置成本 Replacement fund     重置基金 Replacement price method     得置价格法（指领用材料的计价） Replacement value     重置价值 Report     报告；报告书；报告单 Report form balance sheet     报告式资产负债表 Report form profit and loss statement     报告式损益表 Report of scrap materials     废料报告表 Repossessed goods     收回的货物 Repossession     收回 Reproduction cost     再生产成本 Reproduction value     再生产价值 Request notes     申请书 Requisition     请求单 Requisition for payment     请求付款书 Resale     转卖 Rescission of dividends     退回股利 Reserve     准备金；各项准备 Reserve account     公积帐 Reserved fund     公积金 Reserved surplus     保留盈馀 Reserve for abatement for taxes     减税准备 Reserve for accidents     （职工）意外损伤准备 Reserve for allowance     折让准备 Reserve for amortization     摊销准备 Reserve for appreciation     涨价准备 Reserve for bad and doubtful account     枯帐准备金 Reserve for bad debts     估帐准备 Reserve for bonded debts     债券债务准备 Reserve for bond redemption     偿债准备 Reserve for contingencies     意外事项准备金 Reserve for dead loan     估帐准备 Reserve for debt extinguishments     偿债公积 Reserve for depletion     耗减准备 Reserve for depreciation    折旧准备 Reserve for discounts     折扣准备 Reserve for dividend     股利准备金 Reserve for doubtful account     疑帐准备 Reserve for encumbrances     保留数准备 Reserve for equalization of dividends     平均股利准备 Reserve for expansion     发展公积金 Reserve for expenditure encumbrance     岁出保留数准备 Reserve for expiration of patents     专利权销减准备 Reserve for extensions     发展公积金 Reserve for extraordinary     意外事故准备 Reserve for inadequacy     不敷用准备 Reserve for insurance     保险准备 Reserve for loss on doubtful accounts     疑帐损失准备 Reserve for market fluctuation     市价变动准备 Reserve for obsolescence     陈废准备 Reserve for overhead     间接费用（负荷）准备 Reserve for payment     支付准备 Reserve for pensions     恤养准备 Reserve for plant extension     广场扩充准备 Reserve for redemption of preferred stock     收回优先股准备 Reserve for renewals and replacements     换新及重置准备 Reserve for repairs     修理准备 Reserve for sales discounts     销货折扣准备 Reserve for sinking fund     偿债准备 Reserve for taxes     税捐准备 Reserve for temporary loans     暂借款准备 Reserve for unllectible accounts     坏账准备 Reserve for unrealized increment in assets value     未实现资产增价准备 Reserve fund(s)     准备金 Reserve liabilities     准备负债 Residual assets     剩馀资产 Residual equity     剩馀业主权；剩馀衡平权 Residual properties     剩馀财产 Residual value     剩馀价值 Residual legacy     分馀遗赠 Resources     资源；资力 Rest     盈馀（同surplus） Retail dealer; retail trader; retailer     小贩；零售商 Retail inventory     零售存货 Retail method of inventory     零售价盘存法 Retail price     零售价目 Retail store; Retail establishment     零售店 Retail trade; Retail business     零售生意；小买卖 Retained earnings     收益保留数（同surplus） Retire a bill, to     见票即付（银） Retired bonds     已收回债券 Retired partner     千退股东 Retired stock     已收回股份 Retirement     退休金；退股 Retirement (of fixed assets)     退废（指固定资产而言） Retirement fund     资产换置基金；退还基金 Retirement policy     退废政策（指折旧） Return bill     退回银材料 Retuned bill     退票 Returned material report     退货报告书 Returned materials     退回材料 Returned purchase     退货（同purchase returns） Returned purchase invoice     退货单据 Returns     退回；退出；报酬；税单 Return sales    退货（同sales returns） Return sales memo     退货通知单 Return sales report     退货报告 Return shipping order     退货发运单 Revaluation process     重计价程序 Revaluation surplus     重计价盈馀 Revenue     收入；岁入 Revenue balance sheet     步入类资产负债表 Revenue budget     岁入预算 Revenue charges     营业支出（业入支出） Revenue collecting office     收款处 Revenue expenditure     营业支出（业入支出） Revenue funds     岁入基金 Revenue ledger     岁入分类帐 Revenue receipts     岁入款项；营业收入款项 Reversing entries     转回记录；转回分录 Reversing fund     循环基金 Reward     赏金；报酬 Right    权利 Right of way     地役权 Rights     权利；认股权 Rights of beneficiaries     受益者权利 Rotary fund     循环基金（同revolving fund） Rough copy; draft     草稿 Rough estimate     概算 Royalties     使用税；租金；版税 Ruling     划线；裁定 Running account form     流水帐式（决算表） Running cost     继续成本；边疆成本（同continuing cost） Running expenses     日常费用 Running form of profit and loss statement 流水式损益表（意同报告式损益表） Running inventory     永续盘存（同perpetual inventory） Salary     薪金 Sale (sales     销货（货） Sale by description     货物分类出售 Sale by real cash     售现 Sale by sample     照样出售 Sale note; sold note     售货单 Sale on approval     试销（同sales approval） Sale on wances     照标价出售 Sales allowance     销货折让 Sales basis (of revenue realization)     销售基础（指营业收入的实现而言） Sales book     销货薄 Sales department     销货部 Sales discount     销货折扣 Sales dollar     销货现金 Sales income     销货收益 Sales novice     销货发票 Sales journal     销货日记帐 Sales ledger; sold ledger     销货帐 Salesmen’s salaries and commission     推销员薪金及佣金 Salesmen’s traveling and entertainment expenses     推销员旅费及交际费 Sales on account     赊售 Sales order     销货定单 Sales price     售价 Sales profit and loss     销货损益 Sales quotas     销货额 Sales rebates and allowance     销货回扣及折让 Sales register     销货登记薄 Sales returns     退货 Sales returns and allowances journal     退化及销货折让日记帐 Sales returns book     退化记录薄 Salesroom     发行所 Sales salaries     销售员薪金 Sales tickets (slip)    销货发票 Sales value     销售价值 Salvage     残值；残料 Salvage value     残料价值 Sample     样本；货样 Sample book     样本薄 Sample order     定样货 Savings deposit     储蓄存款 Scale of relative values     相对价值比例表 Schedule     表；附表；明细表；补助表 Schedule of creditors’ balances in purchase ledger     购货客房馀额表 Schedule of creditors’ balances in sales ledger     销货客房馀额表 Schedule of fixed charges     固定费用明细表 Scrap material     废料 Scrap report    废料报告单 Scrap value     废料价值 Scrip     临时收据；股单 Scrip dividends     票据股利 Strutting     评述 Seasonable goods     合时货品 Secondary account     次级帐户 Secondary income     次要收益 Secondary liability     从债务 Second budget reserve     第二预备金 Secondhand goods    陈货；旧货 Second mortgage bonds     第二抵押债券（公司债） Secret partner     隐名合夥人 Secret reserve     秘密准备金 Sectional balance sheet     分部资产负债表 Sectional balancing    分组结平；分组试算 Sectional ledger    分组分类帐 Secured account    担保帐款s Secured creditors     担保债权人 Secured liabilities     担保负债 Securities     证券；担保品 Securities issued     已发证券 Securities issued by affiliated companies     联合公司发行的证券 Securities sand investments     证券及投资 Securities owned     持有证券 Security     担保；担保品 Segregation of items     项目的分别 Self – balancing ledger     独自平衡分类帐 Self – insurance fund     自行保险基金 Sell by auction, o     拍卖；竞卖 Seller; vendor     卖主 Selling agent     代售人 Selling and administrative cost     推销及管理成本 Selling and administrative expense     销售及管理费用 Selling and administrative expense analysis sheet     销售及管理费用分析表 Selling and administrative expenses charged to cost 计人成本的销售及管理费用 Selling commission     销货佣金 Selling cost     推销成本 Selling expenses     销货费用 Selling price     售价 Selling profits     销货利润 Selling rate    售价 Sell off, to; sell out, to     售出 Semi – annual reports     半年度报告 Senior accountant     资深会计员；资深会计师 Serial bonds     分批偿还债券（公司债） Service     服务 Service cost     服务成本 Service department cost     服务部成本 Setting up cost     准备成本 Settlement warrant     确定支付命令 Several liability     个别责任 Share    股份 Share capital     股本 Share certificate     股票 Shareholders     股东 Shares of stock     股份 Ship entry     报进口 Shipment     运送；运送货物 Shipment and delivery cost     运送成本 Shipment inward     承销；承销品（同consignment inward） Shipment outward     寄销；寄销品（同consignment outward） Shipment sample     装运货样 Shipment to branch office     发交支店货物 Shipment and delivery cost     运送成本 Shipment and traffic     水陆运输；水陆运费 Shipment invoice; export invoice     货物装运单；出口单 Shipment order     发运单；落货单 Shipment supplies     运送用品；运输供应品 Shop burden     工厂负荷（同factory burden） Shop office expenses     工厂事务 Shop order     工厂通知单；工作单 Shop supplies     工厂用品；工厂供应品 Shortage     短少 Short bill     短期汇票 Short – extended     列入细数 Short – lived asset     短命资产 Short sales     卖空 Short – term bonds     短期债券（公司债） Short – term capital     短期资本 Short – term liabilities     短期负债 Short – term notes     短期票据 Short – down expenses     停业费用 Sight bill     即期票据 Sight draft     即期汇票 Silent partners     匿名股东；外股 Simple interest     单利 Simple sequence     单一顺序 Simultaneous verification     同时栓证 Single – account system     单帐户制（参阅three account system） Single cost system     单一成本制 Single entry bookkeeping     单式薄记 Single premium     一次付足保险费 Single proprietorship     独资 Single standard     本单位 Sinking fund    偿债基金；提存 Sinking fund accumulation     偿债基金积存款 Sinking fund assets     偿债专款资产 Sinking fund bonds     偿债基金债券（公司债） Sinking fund expense     偿债基金费用 Sinking fund income     偿债基金收益 Sinking fund installment    偿债基金按期摊拨款 Sinking fund investment     偿债基金投资 Sinking fund requirements     偿债基金应提额 Sinking fund reserve     偿债基金准备 Sinking fund trustee    偿债基金信托人 Skeleton accounts     骨体式帐户（意同 “T” account） Sleeping partner     匿名股东；外股 Slide     位数移动 Slip system     传票制度 Slow assets     呆滞资产 Small cheque     小额支票 Small quantity     小量 Small saving accounts     零星储蓄存款 Smuggling     漏税 Sold book; sales daybook; sales journal     仿佛薄 Sole agency     独家代理 Sole proprietorship     独资 Solvent (solvency)     有偿债力 Sound value     稳妥价值 Source and application of funds statement     资金来源及运用表 Space expenses     地位费用 Special audit     特种审计 Special account     特别帐户 Special budget     特别预算 Special column     专栏 Special columnar journal     特种多栏式日记帐（薄） Special commerce    特种贸易 Special current account     特别往来存款 Special discount     特别折扣 Special expenses     特别开支 Special fund     特种基金 Special fund deposit     特种基金存款 Special investigation     特别调查 Special journal     特种日记帐（薄） Special ledger     补助分类帐；明细分类帐 Special note     记名式银票 Special order     特别定货 Special partners     特别合夥人 Special purpose statements     专用决算表 Special reserve     特别公积金 Specific legacy     指定遗赠 Specific order cost system     分批成本制（同job order cost system） Specimen     样本 Split column journal     多栏日记收（同analytical journal） Spoilage     损坏 Spoiled material     损坏材料；损坏原料 Spoiled material report     坏料报告 Spoiled work     损坏之工程 Spoiled work – in – process     损坏在制品 Spoiled work report     损坏工作报告 Spot     现货 Spot transactions     现货交易 Stabilized accounting     稳定币值会计 Staff auditor     雇用查帐员 Stamp tax     印花税 Standard     准则；标准；定额 Standard cost     标准成本 Standard cost sheet     标准成本单 Standardized accounting     标准化会计 Standardized burden rate     标准化负荷率 Standard job cost sheet     标准分批成本单 Standard operation     标准工作 Standard price method     标准价格法（指领用材料的计价） Standard process cost sheet     标准分步成本单 Standard quality     标准品位 Standard sample     标准货样 Standard unit rate     标准单位率 Standard wage rate     标准工资率 Standing expense orders     经常费用单 Standing orders     经常费用单 Stated capital     设定资本 Stated value     设定价值 Statement     表；清单；结单 Statement analysis     决算表分析 Statement from creditors     应付帐款清单 Statement of account     客帐结单 Statement of affairs     财产状况说明书；清算资产负债表 Statement of application of funds     资金运用表 Statement of assets and liabilities     资产负债表 Statement of business operation     营业表（即损益表） Statement of cash receipts and disbursements     现金收支表 Statement of changes in surplus     盈馀变动表 Statement of cost and production     成本及产量表 Statement of cost of production     生产成本表 Statement of cost to manufacture and cost of goods sold     Statement of current position     流动情况表 Statement of daily cash     现金日计表 Statement of financial condition     财务状况表 Statement of financial income and expenses     财务收益及费用表 Statement of financial operations     财务情况表 Statement of funds and its application     资金运用表（同statement of application of funds） Statement of income and expenditure     收支表；收益及支出表 Statement of income and profit – and – loss     总括性损益表（同all inclusive income statement） Statement of loss and gain     损益表；损益计算表 Statement of operating expenses 营业费用表    Statement of operating revenues     营业收入表 Statement of profit and loss     损益表 Statement of receipts and disbursements    收支表 Statement of receipts and disbursements and cash balance 现金收支及结存表 Statement of resources and liabilities     资产负债表 Statement of resources and obligation     资力负担表 Statement of selling and administrative expenses     销售及管理费用表 Statement of source and application of fund     资金来源运用表 Statement of sources and disposition of funds     资金来源运用表 Statement of surplus     盈馀表 Statement of the income and expenditure     收支一览表 Statement of working capital     运用资本表 Statement of working capital changes     运用资本变动表 Statement to customers     购货客户结单 Static ratio     表态比率 Static statement     表态表 Statistical account     统计帐户 Steam cost     蒸汽成本 Stock     股份；存货 Stock account     资本帐 Stock and bonds     股份及公司债 Stock bonus     股份红利 Stock book     存货薄 Stock card     存货卡（片） Stock certificate     股票（同certificate of stock） Stock certificate book    股票薄 Stock company    股份公司 Stock control card    存货统制卡（片） Stock debit notes     货物收入凭单 Stock dividend     股利 Stockholders     股东 Stockholders’ ledger     股东分户帐 Stock in trade     商品 Stock inventory     存货 Stock ledger     股东分户帐；存货分类帐 Stock on hand     存货；盘存；财产目录（同inventory） Stock register     股票登记薄 Stock requisition     领货单；领料单；领料申请书 Stock sheet     存货表 Stock split up     股份分割 Stock taking     盘存；清华 Stock transfer book     股份转让薄 Stock turn     商品周转率 Stock warrants     认股权证 Stop payment     止付 Stopped check     止付支票 Stopping payment of check     止付支票 Storage; godown rent     仓租；保管费 Store adjustments     材料调整 Store card     存料卡 Store imprested account     备用材料帐 Storekeeper     材料管理员 Storeroom expenses     货机费用 Stores inventory report     材料盘存；报告 Stores issued book     发出材料薄 Stores ledger     材料分类帐 Stores ledger clerk     材料薄记员 Stores ordered ledger     定购材料分类帐 Stores received and issued book     材料收发薄 Stores received book     收入材料薄 Stores rejected book     拒收材料薄 Stores requisition     领料单；领料申请书 Stores reserve     材料准备 Stores returned     退还材料 Straight bill of lading     不转让提单 Straight line method of amortization     直线摊销法 Stub     存根 Subagent     分支代理 Sub – company     附属公司 Sub – normal depreciation     低度折旧 Subordinated debts     附属债务 Sub – partners     附股合夥人 Sub – production order     局部制造通知单 Subscribed capital     已认股本 Subscribed capital stock     已认股本（同上条） Subscribers     认股人；（公司债）应募人 Subscription(s)     认股；认缴股款（公司债） Subscription book     认股薄；应募公司债薄 Subscription for shares     认股 Subscription installment book     分期认缴股款薄（指公司债款） Subscription ledger     认股分户帐；应募公司债分户帐 Subscription list     认股册 Subscription records     认股记录 Subscription register     认股登记薄 Subscription to capital stock     认缴股款 Subscription accounts     补助帐户；明细帐户 Subscription appropriation ledger     岁出预算明细分类帐 Subsidiary book     补助帐薄；明细帐薄 Subsidiary company     附属公司 Subsidiary corporation    附属公司（同上条） Subsidiary ledger     补助分类帐；明细分类帐；分户帐 Subsidiary ledger accounts     补助分类帐户 Subsidiary ledger for properties     财产明细分类帐 Subsidiary ledger record     补助记录；明细记录 Subsidiary revenue ledger     岁入补助（明细）分类帐 Subsidies; subsidy     津贴 Sum total, total amount, global amount     总数（总额） Summary account     窠总帐户 Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表 Summary of balance sheet changes     资产负债变动窠总表 Summary of cost of finished parts used     耗用零件窠总表 Summary of cost of finished products     制品成本窠总表 Summary of cost of goods sold     销货成本窠总表 Summary of cost of manufacturing expenses applied     已分配制造费用窠总表 Summary of cost of returned goods     退货成本窠总 Summary of materials consumed     用料窠总表 Summary of materials received     收料窠总表 Summary of materials returned     退料窠总表 Summary of scrap and spoiled materials     材料耗损窠总表 Summary of spoiled work     损坏工作窠总表 Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表 Summary sheet     窠总表 Summary statement     总表；窠总表 Summary statement of receipts and disbursements     现金收支窠总表 Summary statement of receipt and expenditures     收支窠总表 Summary statement of resources and obligations     效力负担窠总表 Sundry     杂项 Sundry accounts     杂项帐户 Sundry assts     杂项资产 Sundry creditors     杂项债权人 Sundry creditors temporary deposits     暂时存款 Sundry customers (debtors)     杂项债务人 Sundry debtors temporary loans     暂记欠款 Sundry deposit with native banks, floating account     浮存 Superannuating fund     养老基金 Supercargo     上等货 Superfine quality     极上品 Superintendents’ office expense     监工部费用 Superior limit of exchange     汇兑最高限额 Supplemental bill     追加书 Supplemental estimates     补充概算书 Supplementary account     补助项目 Supplementary budget     追加预算 Supplementary budget for annual receipts     追加岁入预算 Supplementary budget for expenditures     追加经费预算 Supplementary rate     增补（分配）率 Supplementary ratios     补充比率 Supporting schedules (statements)     附表 Surplus     盈馀；剩馀；公积 Surplus account     滚存款帐；盈馀帐 Surplus adjustment(s) account     盈馀调整帐 Surplus appropriation account     盈馀分拨帐 Surplus assets     剩馀资产 Surplus capital     盈馀资本 Surplus for the year     本年盈馀 Surplus from cancellation of stock     减股盈馀 Surplus from donated land     赠地盈馀 Surplus from donated stock     赠股盈馀 Surplus from donations     损赠盈馀 Surplus form forfeited stock     没收股本盈馀 Surplus from profits     营业盈馀 Surplus from property reappraisal     财产重估价盈馀 Surplus fund     盈馀资金；剩馀金 Surplus not for divide purposes     不派作股利的盈馀 Surplus on appreciation of capital assets     固定资产涨价 Surplus or deficit of annual receipts     岁入馀绌 Surplus – profit     剩馀利润 Surplus receipts     额外收入 Surplus reserve    盈馀准备 Surplus section     盈馀之部 Surplus statement     盈馀表 Surrender value     保险积存金 Surtax     附加税 Surveyor     错定人 Suspense account    暂记帐户；暂记帐 Suspense credits     暂记贷项；暂收款 Suspense debits     暂记借用；暂付款 Symbolizing system     标记制度 Synoptic     日记分类帐 Systematizer     会计制度设计家 System of accounts    会计制度 System of automatic internal audit     内部自动审核制度 Tabular book     青工薄 Tabular (tabulated ledger     青工分类帐（意同Boston ledger） T – account     丁字式帐户（“T”式帐户） Taking inventory     盘存 Tally card     材料计算卡（盘点存货时用） Tangible assets     有形资产 Tangible value     有形资产价值 Tangible income     应付税收益 Tangible profit     应付税利润 Tangible year     课税年度 Taxes     税捐 Taxes accrued     应计捐税 Tax – free profit     免税利润 Tax on undistributed profit     未分利益税（即未分派利益应付的税） Technical form of profit and loss statement     技术式决算 Telegraphic transfer     电汇 Teller’s proof     出纳证验 Teller’s settlement book     出纳员清算薄 Temporary advances     暂记预支 Temporary association     暂时合夥 Temporary budget     假预算 Temporary investments     短期投资；临时投资 Temporary loans     暂时借款 Temporary payments     暂付款项 Temporary proprietoship accounts     暂记资本帐户 Temporary receipts     暂收款项 Ten – day reports     旬报 Tentative balance sheet     试资产负债表 Tenure of use     使用年限 Term bill     期票 Terms; condition of sale     买卖条件 Terms of payment     付款条件 Test audit     抽查 Testing expenses     试验费用 Tests     抽查 The law of the falling tendency of the rate of profit     利润率迤减律 Theoretical depreciation     理论折旧 The overhead     经常费；总开销 Three account system     三帐户制 Three parth draft     三名汇票 Throw – out    次货 Time book     计时薄 Time deposit    定期存款 Time draft     定期汇票 Time loans     定期放款 Time poicy     限期水险保单 Time reports     计时报告表 Time wages     计时工资 Title of account     帐户帐户名称；会计科目 To check     核对 To collect     收帐 To close an account     结束帐户 To make out an account 开帐    To open an account     开立帐户 To operate on account     运用帐户 To pay off     付清 Tonnage     吨数 Top price     最高价 To reserve an entry     冲帐 To settle an account     结帐 To stop payment     止付 To strike off (write off) an entry     抹去帐项 Total amount     总计；总额 Total cost     总成本 Total depreciation     折旧总额 Total liabilities and net worth     负债总额及净值 Total loss     亏损总额 Total price     总价 Total profit and loss for the first period of this year (A. & L.) 本年上期总损益（共） Total profit and loss for the previous year (A & L) 去年全年总损益（共） Trade acceptance     商业承税汇票 Trade acceptance receivable     应收商业承总汇票 Trade accounts payable     应付客帐 Trade （trading）assets     营业资产 Trade bill     商业票据 Trade books     商业帐薄 Trade circular     商务布告书；营业传单 Trade cost system     营业成本制度 Trade creditors     购货客户 Trade debtors     销货客户 Trade discount     商业折扣 Tradeexpenses      营业费 Trade – in value     易新价值 Trade liabilities     购货债务 Trade procurator     商务代理人 Trading account     营业帐户；营业表 Trade and profit – and loss statement     损益表；损益计算表 Trading on equity     举债营业 Trading profits     营业利益 Trading section     购销之部 Trading statement     购销表；销货表 Trasaction     会计事项 Transfer agent     转让登记代理人 Transfer book     过户册 Transfer charges     转让手续费 Transfer of names     过户 Transfer of shares     股单过户 Transfer labor     转移的人工 Transfer slip     转帐传票 Transfer vouchers     转帐传票；转帐凭单 Transshipment permit     转船准单 Transit insurance     运送保险 Transit trade     运输贸易 Transplacement     位数移调 Transportation     运输费 Transportation charges     运输费用 Transportation permit     转口准单 Transporsition     数字倒置 Traveler     旅行商 Traveling auditor    旅行审计员 Traveling expenses     旅费 Treasurer     财务主任；出纳员 Treasury bonds     库存债券 Treasury check     公库存支票 Treasury stock     库存股份 Treasury stock surplus     库存股份盈馀 Trial     试算 Trial balance     试算表 Trial balance of balances     馀额试算表；差额试算表 Trial balance totals     总额试算表 Trial balance totals and balance     供不应求差额试算表 Trucking expenses     车运费用 True discount     实在贴现 True rate of interest     实际利率 Trust certificate     信托证书 Trust deposits     信托存证 Trustee in bankruptcy     破产管理人 Trustee’s (or receiver’s) cash account     管理人（清算人）现金帐户 Trust fund     信托基金 Trust receipts     信托收据 Turnover     周转；周转数；周转率 Turnover of accounts receivable     应收帐款周转数（率） Turnover of capital     资本之回转 Turnover of fixed assets     固定资产周转数（率） Turnover of inventories (stock)     存货周转数（率） Turnover of receivable     应收款项周转数（率） Turnover of working capital     运用资本周转数（率） Turnover rate     周转率 Two party draft     双名汇票 Two – section income statement     两部式损益表 Two – to – one ratio     “二对一”比率 Ultimo     前月 Unabsorbed burden     未吸收负荷 Unabsorbed expenses     未吸收费用 Unabsorbed costs    未吸收成本 Unabsorbed credits     未调整贷项 Unabsorbed debits     未调整借项 Unamortized discount     未摊销折让 Unmortized expenses     未摊销费用 Unapplied cash     未支配现金 Unapplied (manufacturing) expenses     未分配（制造）费用 Unapplied surplus     未定用途盈馀（剩馀额） Unappropriated balance     未支配馀额 Unappropriated estimated surplus     未支配预计剩馀额；未支配剩馀数 Unappropriated surplus     未支配盈馀 Uncalled capital     未催缴股本 Uncalled subscriptions     未催缴股款 Uncertified balance sheet     未经证明的资产负债表 Unclaimed dividend     未取股利 Unclaimed wages     未取工资 Uncollectible account     坏帐 Uncollectible notes     坏票 Uncommitted surplus     未支配盈馀 Uncommited construction     未完成建筑 Uncommitted contract     未完成契约 Uncontrollable costs     不能统制成本 Uncontrollable expenses     不能统制费用 Undated check     未注日期之支票 Undepreciated value     未折旧价值 Under – absorbed burden     少吸收负荷 Under – applied (manufacturing) expenses     少分配（制造）费用 Under – capitalization     资本过少；股本定额过小 Underfoot     少计总额 Understatement     少报 Understock     存货过少 Undervaluation     计价过低 Underwriting     包销（指股份及债券的发行） Undeveloped property     未开发财产 Undistributed profit     未分利益 Undivided profit     未分利益 Undivided surplus     盈馀滚存 Undrawn profit     未提取利益 Unearned income     未获收益 Unearned profit     未获利润 Unearned surplus    未赚得盈馀 Unencumbered balance     未支配馀额 Unexpired cost     未消逝成本 Unexpired expenses    未消逝费用 Unexpired insurance     未过时保险费 Unextinguished discount on funded debt     未消减债款折扣 Funfilled orders     未发货定单 Unfinished work     未完成工作；未成品 Unfounded debts     非长期债务 Uniform cost system     统一成本制度 Uniform price method     统一价格法 Unimproved real estate     未改良不动产 Unendorsed check     未背书支票 Unissued capital stock     未发股本 Unissued mortgate bonds     未发抵押债券（公司债） Unissued check     未发股本 Unit cost     单位成本 Unit of account     计算之单位 Unit of value; standard unit of value     价格之单位 Unit price     单价 Unit procedure     单位法（指折旧） Unit profit     单位利益 Unlimited company     无限公司 Unlimited liability     无限责任 Unliquidated     未偿债权 Unloading; discharge     卸货 Unmatured debts     未到期债务 Unmortgaged assets     未抵押资产 Unpaid capital     未收股款 Unpaid stock     未付之支票 Unpaid dividend     未付股利 Unpaid expense     未付费用 Unpaid up capital     本缴股本 Unpledged assets     未出质资产 Unproductive capital     不生产资本 Unproductive labor     不生产人工 Unproductive wages     不生产工资（意同上条） Unrealized profits     未实现利益 Unreserved surplus     未保留盈馀 Unsecured accounts     无担保帐项 Unsecured creditors     无担保债权人 Unsecured liabilities     无担保负债 Unsubscribed capital stock account     未认股本帐 Unage of trade; commercial     商业惯例 Use capital     使用资本 Useful life     有用年限；有用寿命 Usual discount     普通折扣 Usual terms     普通条件 Valuation     计价；估值 Valuation account(s)     资产计价帐（折旧准备帐、呆帐准备帐） Valuation allowances     备低计价 Valuation reserve     计价准备 Value     价值 Valued policy     定额水险保单 Variable budget     可变动预算 Variable capital     可变资本 Variable cost     可变费用；可变成本 Variable expenses     可变动费用 Variable standard     可变动标准（定额） Variance     差异 Variation     差异 Variation from standard cost     标准成本核算差异 Vendee     买主 Vendor     卖主 Vendor’ account     卖主帐 Venture account     短期投机买卖帐（同adventure account） Verification by “tests and sruting”     抽查检证 Verification of account     核对帐目 Verification of footings and postings     总计及过帐的检证 Verification of outstandings by correspondence     欠款的通函检证 Vertical comb ination     纵式合并 Vested proprietorship (capital)     投入资本 Volumes of production     生产额 Vostro accounts     来帐（同loro account） Voucher(s)     收据；传票 Voucher check     凭单支票 Couchered invoice     已核准发票 Voucher payable account     付款凭单帐户 Voucher register     应付凭单登记薄 Vouchers index     凭单索引 Vouchers payable     应付凭单 Vouchers payable register     付款凭单登记薄 Voucher system     （付款）凭单制度 Wage rate     工资率 Wages allocation sheet     工资分配表 Wages and salaries books     薪金帐 Wages book     工资薄 Wages sheet     工资表 Wages summary     工资窠总表 Want slips     缺货单 Warehouse receipts    仓单 Warehousing entry     入仓证书 Warrant     仓单 Warrants     认股权证；支付命令 Warrants payable     应付支付命令 Waste     耗费；废料 Waste book     草薄 Waste material     废料 Wasting assets     迤耗资产 Watered stock     挽水股（指价值不实的股份） Wear and tear     耗损 Weekly reports     周报 Weighted averages     加权平均数 Weighted averages method     加权平均法（指存货的计价） Welfare department expense     福利部费用 Wholesale     批发 Wholesale house; Wholesale firm     批发店 Wholesale merchant; Wholesale dealer; Wholesale     批发商人 Wholesale price     批发价 Wholesale trade; Wholesale business     批发生意 Winding – up     清理 Withdrawals     提款；退股；退夥 Working assets     运用资产 Working capital     运用资本 Working capital deficit     运用资本短绌数 Working capital fund     流转转资金 Working capital reserve     运用资本准备 Working expenses     营业费用 Working fund     周转金 Working liabilities     营运负债 Working partner     执行业务股东 Working sheet     计算表；结帐计算表 Work in process     在程工作；在制品 Work in process inventory     在程工作盘存；在制品盘存 Workmen’s compensation     工人恤养金 Wor order     工作通知单 Work – order ledger     工作通知单分类帐 Worksheet     计算表 Work sheet for distribution     分配计算表 Work ticket     工作单 Worseness     劣等品位 Worth     值 Write – down     减记（价值） Write – off     销记（指帐项的销记） Write – up     增记（价值） Writing – off process     销除法 Pear     年度 Yield     收益；出产 Yield rate     生利率（指股票债券所生利益率）

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